PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2011)

Abstract

This study aimed to analyze the influence of audit committees , internal audit and external audit of the management of corporate profits . Securities and Exchange Commission issued rules to any manufacturing company to establish an audit committee . Agency problems within the company will be controlled by the audit committee and internal audit presence . It is also supported by an external audit by the accounting firm issued an audit opinion which is able to be trusted by the principal or shareholder . The sample used is secondary data from the Indonesia Stock Exchange ( BEI ) is a manufacturing company's annual report and chemical industry base in 2010-2011 . Samples were taken at random from the 41 companies . Twenty- nine manufacturing companies as samples determined through calculation formula Babbie . Variable earnings management , audit committee , internal audit and external audit analyzed using multiple linear regression analysis method to test hypothesis testing and statistical test statistic t F. This is because the variables are tested more than one independent variable . These results indicate that the variable size of the audit committee , the audit committee independent significant negative effect on earnings management . While the number of audit committee meetings , the existence of an internal audit , internal audit meeting with the audit committee , and the size of KAP had no significant effect . The study also found that the control variables : Total Assets and ZFS significantly and negatively related to earnings management . Leverage lainnnya control variables that had no significant effect