Tingkat Pendidikan Dewan Direksi, Profitabilitas, Dan Komite Audit Terhadap Manajemen Laba

This article reviews literature on the relationship between directors’ educational background, profitability, and audit committees and earnings management. The study uses a literature-review approach by examining the journal links supplied by the author and accessible publication records. The reviewed evidence indicates that the relationship between directors’ education and earnings management may depend on how knowledge and expertise are used; one study on conventional banking companies listed on the Indonesia Stock Exchange for 2015–2019 reported a positive and significant association. Profitability findings are not uniform across measures: a study of banking companies for 2016–2017 found significant positive effects for return on assets and return on equity, while net profit margin was not significant. Evidence concerning audit committees also varies by characteristics; one manufacturing-company study for 2013–2016 found that audit committee size, financial expertise, and meeting frequency were not individually significant. Because this article does not re-estimate company-level data, the discussion is a synthesis of prior findings rather than a new statistical test. The review highlights the importance of considering the three factors jointly and acknowledging differences in samples, periods, and operational measures.