Pengaruh Leverage, Kepemilikan Manajerial, dan Komite Audit terhadap Manajemen Laba Pasca Implementasi PSAK 71 pada Perusahaan Perbankan di BEI Tahun 2020-2024

Gita Oktavia Ramadhani; Widya Rizki Eka Putri; Irma Sriwijayanti

doi:10.30640/inisiatif.v5i3.6900

Authors

Gita Oktavia Ramadhani Universitas Lampung
Widya Rizki Eka Putri Universitas Lampung
Irma Sriwijayanti Institut Pertanian Bogor

DOI:

https://doi.org/10.30640/inisiatif.v5i3.6900

Keywords:

Audit committee, Earnings Management, Leverage, Managerial Ownership, PSAK 71

Abstract

The implementation of PSAK 71 brings changes in the method used to establish the Allowance for Impairment Losses (CKPN), which was previously based on an incurred loss approach and subsequently shifted to an expected credit loss model with a forward-looking perspective. This change provides greater managerial discretion and may increase the potential for earnings management practices in the banking sector. This study’s conducted to examine the effects of leverage, managerial ownership, and audit committees on earnings management following the implementation of PSAK 71 in banks listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The study adopts a quantitative research approach using secondary data derived from companies annual reports and financial statements. The results of the multiple linear regression analysis reveal that leverage and managerial ownership do not have a significant effect on earnings management, whereas the audit committee has a significant effect. These findings suggest that changes in financial instrument accounting standards should be accompanied by greater transparency in the estimation process of the CKPN as well as strengthened corporate governance and oversight mechanisms to minimize earnings management practices in the banking sector.

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