PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2007-2009)

Abstract

Izinkan pengetikan fonetik Ketikkan teks atau alamat situs web atau terjemahkan dokumen. Batal Simak Baca secara fonetik Terjemahan Bahasa Indonesia ke Inggris The role of the audit committee is ensuring the quality of the reporting process by finance companies. The purpose of this study is to examine the effect of of the characteristics present at the audit committee (independence, size, number of meeting, and the presence of financial expertise) against earnings management measured using discretionary accruals. This study uses data from 34 manufacturing companies listed on the Indonesia Stock Exchange from 2007 until 2009. Data accounting information obtained from Indonesian Capital Market Directory (ICMD). While data on information about audit committee obtained from company's annual report. Data were analyzed using analysis multiple linear regression. The results of this study indicate that the size of the audit committee have a significant effect on earnings management. Meanwhile, characteristics of other audit committees does not have significant influence against earnings management.