ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DAN MANAJEMEN LABA DI BURSA EFEK INDONESIA

AJI, Aditya Bayuputranto and PAMUDJI , Sugeng (2012) ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DAN MANAJEMEN LABA DI BURSA EFEK INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the relationship between specific characteristics of the auditcommittee and earnings quality of earnings management in companie in Indonesia. Audit committee characteristics are used in this study include the size of the membership of the audit committee, audit committee independence, and the frequency of meetings of audit committee members. The research was carried out by the method of documentation. Data collection and documentation is done by classification category written data related tothe research problem. Variables used in this study were dependent variables include earnings management,earnings quality, and the independent variable is the size of the audit committee, audit committee independence and audit committee meeting frequency. The results proved that the simultaneous audit committee size factor, the independent auditcommittee and audit committee meeting to give effect to earnings management, but notsignificantly rerhadao earnings quality.

Item Type:Thesis (Undergraduate)
Additional Information:audit committee, quality of earnings, earnings management.
Uncontrolled Keywords:audit committee, quality of earnings, earnings management.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35531
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:19 Jun 2012 11:24
Last Modified:19 Jun 2012 11:24

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