Pengaruh Independensi Komite Audit Dalam Memoderasi Karakteristik CEO Terhadap Kualitas Pelaporan Keuangan

Abstract

This research aims to prove the influence of audit committee independence in moderating the CEO characteristics' impact on the quality of financial reporting in companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study consists of 1945 data points obtained through purposive sampling method. The research methodology employed is a quantitative approach utilizing statistical data, employing panel regression analysis, and processed using Eviews10 software. The research results indicate that audit committee independence is capable of moderating the relationship between CEO tenure and real earnings management, resulting in a negative coefficient on financial reporting quality. However, it is unable to moderate the relationship between CEO expertise and CEO ownership.