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Rahayu Rahayu

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Open access Aug 2026

Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Manajerial dan Komisaris Independen terhadap Manajemen Laba

This study aims to examine the influence of audit quality, audit committee, managerial ownership and independent commissioners on profit management in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Profit management practices often arise as a result of conflicts of interest between m...

S. Aisah, Wirmie Eka Putra, Rahayu Rahayu · 0 citations

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