Electronic Theses and Dissertation

Tujuan penelitian ini untuk menguji pengaruh komite audit, komisaris independen dan kepemilikan institusional terhadap manajemen laba, serta dampaknya terhadap risiko kebangkrutan perusahaan. penelitian ini mengamati 87 perusahaan non keuangan yang terdaftar di bursa efek indonesia tahun 2021-2024, dan memiliki 339 observasi. metode analisis yang digunakan dalam penelitian ini adalah analisis jalur dengan data panel tidak seimbang. hasil penelitian ini menemukan hanya komite audit yang berpengaruh negatif terhadap manajemen laba, sedangkan komisaris independen dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba. selanjutnya, hanya komisaris independen dan kepemilikan institusional yang berpengaruh negatif terhadap risiko kebangkrutan, sedangkan komite audit dan manajemen laba tidak berpengaruh terhadap risiko kebangkrutan. hasil lainnya yaitu manajemen laba tidak mampu memediasi pengaruh komite audit, komisaris independen, dan kepemilikan institusional terhadap risiko kebangkrutan.

The objective of this study is to examine the effects of the audit committee, independent commissioners, and institutional ownership on earnings management, as well as their impact on corporate bankruptcy risk. This study analyzes 87 non financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024, with a total of 339 observations. The analytical method employed is path analysis using unbalanced panel data. The results indicate that only the audit committee has a negative effect on earnings management, while independent commissioners and institutional ownership have no significant effect on earnings management. Furthermore, only independent commissioners and institutional ownership have a negative effect on bankruptcy risk, whereas the audit committee and earnings management have no significant effect on bankruptcy risk. Additionally, the findings show that earnings management is unable to mediate the effects of the audit committee, independent commissioners, and institutional ownership on bankruptcy risk.