Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh audit tenure, komite audit, dan
kualitas audit terhadap manajemen laba pada perusahaan sektor kesehatan yang
terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Sampel dari
penelitian ini terdiri dari 18 perusahaan dengan total 90 observasi, yang dipilih
dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan
pendekatan campuran (mixed methods), yaitu pendekatan kuantitatif digunakan
untuk menguji pengaruh audit tenure, komite audit, dan kualitas audit terhadap
manajemen laba serta pendekatan kualitatif dengan metode tinjauan literatur
digunakan untuk memperkuat hasil pendekatan kuantitatif. Hasil pendekatan
kuantitatif menunjukkan bahwa audit tenure, komite audit, dan kualitas audit
berpengaruh secara simultan maupun parsial terhadap manajemen laba. Secara
parsial, audit tenure dan kualitas audit berpengaruh negatif terhadap manajemen
laba, sedangkan komite audit berpengaruh positif. Hasil pendekatan kualitatif
mendukung temuan dari pendekatan kuantitatif, di mana sebagian besar penelitian
sebelumnya menyatakan bahwa audit tenure, komite audit, dan kualitas audit
berpengaruh terhadap manajemen laba.

Kata Kunci: Audit Tenure, Komite Audit, Kualitas Audit, Manajemen Laba.

ABSTRACT This study aims to examine the effect of audit tenure, audit committee, and audit quality on earnings management in health sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sample of this study consisted of 18 companies with a total of 90 observations, which were selected using a purposive sampling technique. This study employed a mixed methods approach, namely a quantitative approach used to examine the effect of audit tenure, audit committee, and audit quality on earnings management and a qualitative approach with a literature review method used to strengthen the results of the quantitative approach. The results of the quantitative approach show that audit tenure, audit committee, and audit quality simultaneously and partially affect earnings management. Partially, audit tenure and audit quality have a negative effect on earnings management, while the audit committee has a positive effect. The results of the qualitative approach support the findings of the quantitative approach, where most previous studies state that audit tenure, audit committee, and audit quality affect earnings management. Keywords: Audit Tenure, Audit Committee, Audit Quality, Earnings Management.