PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009 - 2011)

DWIKUSUMOWATI, Meriam Zalzabilani and RAHARDJO, Shiddiq Nur (2013) PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009 - 2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
533Kb

Abstract

This study was aimed to analyse the influence of audit committee characteristics and firm characteristics on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2009-2011. The independent variables were audit committee characteristics (independency, financial expertise, size, and activity of audit committee) and firm characteristics (leverage, firm size, and profitability), while the dependent variable was earnings management wihich was measured by discretionary accruals using the Modified Jones Model. The hypothesis proposed in this study was that audit committee and firm characteristics influenced earnings management. Data of this study were obtained from the annual report and financial statements of manufacturing firms drawn from the Indonesia Stock Exchange. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange during the years 2009-2011. The samples were determinated by purposive sampling method, and 140 companies were then collected. The hypothesis was tested using multiple regression analysis. The results of this study showed that financial expertise of audit committee and profitability had significant influence on earnings management. On the other hand, independency, size, and activity of audit committee, leverage, and firm size had no significant influence on the earnings management

Item Type:Thesis (Undergraduate)
Additional Information:Earnings Mangement, Audit Committee, Leverage, Firm size, Profitability
Uncontrolled Keywords:Earnings Mangement, Audit Committee, Leverage, Firm size, Profitability
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40033
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:30 Aug 2013 13:42
Last Modified:15 Apr 2014 09:37

Repository Staff Only: item control page