PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PRAKTEK MANAJEMEN LABA RIIL

ERTANTO, Antonius Aditya and ADIWIBOWO, Agustinus Santosa (2017) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PRAKTEK MANAJEMEN LABA RIIL. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this paper is to examine the effect of the characteristics of the audit committee to hamper real earnings management that maybe performed by a company. The sample in this study consisted of 63 manufacture companies listed in Indonesia Stock Exchange with a total of 189 research observations in the period 2013-2015. The samples were selected by purposive sampling method. Data analysis was performed with data quality testing, classic assumptions test, and hypothesis testing with multiple linear regression model. This study shows that the characteristics of the audit committee, espesially tenure audit committee and the audit committee with additional directorships is a significant negative effect on the real earnings management through sales manipulation, reducing discretionary expense and overproduction. While other characteristics of the audit committeesuch as financial expertise, number of meetings, and the size of the audit committee has no influence on the real earning management practices.

Item Type:Thesis (Undergraduate)
Additional Information:Real Earnings Management, Audit Committee Characteristics, and Corporate Governance
Uncontrolled Keywords:Real Earnings Management, Audit Committee Characteristics, and Corporate Governance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:55864
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:06 Sep 2017 10:35
Last Modified:06 Sep 2017 10:35

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