Peran Komite Audit Dalam Memoderasi Kebijakan Dividen Dan Managerial Enrenchment Terhadap Kualitas Laba

(Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

Abstract

This study aims to determine whether dividend policy and managerial entrenchment proxied by institutional ownership will affect earnings quality. And whether the Audit Committee is able to moderate the Dividend Policy and Managerial Entrenchment proxied by institutional ownership of Profit Quality. This study also involves independent variables, namely managerial entrepreneurship, which is proxied by institutional ownership and dividend policy. And also involves a moderating variable, namely the Audit Committee. The type of research used in this research is descriptive research with a quantitative approach. Data collection techniques in this study are secondary data with data collection methods, namely documentation. 34 research samples were taken from 8 health sector companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the test results, it proves that Dividend Policy and Managerial Entrenchment proxied by institutional ownership have a simultaneous effect on Earnings Quality. This study also proves that partially Dividend Policy has a positive and significant effect on earnings quality, while Managerial Entrenchment which is proxied by institutional ownership has a negative and significant effect on Earnings Quality. This study also shows the results that the Audit Committee is able to moderate Dividend Policy and Managerial Entrenchment which is proxied by institutional ownership of Earnings Quality.

Keywords : Earnings Quality; Audit Committee; Dividend Policy; Managerial Entrenchment