PENGARUH FINANCIAL EXPERTISE DAN GENDER DIVERSITY KOMITE AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i3.3072Abstract
Earnings management is an action taken by management that exploits the flexibility of accounting policies to influence reported earnings. This study examines the effect of audit committee financial expertise and gender diversity on earnings management, with auditor quality as a moderating variable, in non-financial healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. The sample was determined through purposive sampling, resulting in 23 companies with 115 firm-year observations. Secondary data were obtained from www.idx.co.id and company websites, and analyzed using Moderated Regression Analysis (MRA) processed with SPSS. The results show that financial expertise has a negative and significant effect on earnings management, while gender diversity has no significant effect. Auditor quality does not significantly moderate either relationship. The model explains 21.7% of the variation in earnings management, indicating that other factors outside financial expertise, gender diversity, and auditor quality also play a substantial role in shaping earnings management practices among Indonesian healthcare issuers.
Keywords: audit committee, auditor quality, earnings management, financial expertise, gender diversity
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