Peran Good Corporate Governance dalam Meningkatkan Kualitas Laba Perusahaan Manufaktur
DOI:
https://doi.org/10.58738/jacta.v3i1.962Keywords:
good corporate governance, kualitas laba, manajemen laba, perusahaan manufakturAbstract
Penelitian ini menganalisis peran good corporate governance (GCG) terhadap kualitas laba perusahaan manufaktur di Indonesia. Kualitas laba diukur melalui tingkat persistensi, prediktabilitas, dan manajemen laba. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Variabel independen terdiri dari dewan komisaris, komite audit, dan kepemilikan institusional, sedangkan variabel dependen adalah kualitas laba. Analisis dilakukan dengan regresi berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan komite audit berperan signifikan dalam meningkatkan kualitas laba, sedangkan kepemilikan institusional tidak berpengaruh secara konsisten. Penelitian ini menegaskan pentingnya praktik tata kelola perusahaan yang baik untuk menjaga kredibilitas laporan keuangan.
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