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Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba | Fairuzza | Jurnal Akuntansi dan Bisnis

Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba

Azka Fairuzza, Sri Murni, Halim Dedy Perdana

##article.abstract##


This study aimed to get empirical evidence from the influence of audit committee characteristics to earnings management. The dependent variable in this study is proxied by earnings management discretionary accruals while the independent variable is audit committee characteristic which proxied by the size of the audit committee, the number of meetings, independent members and financial expertise. Samples are companies listed on the Indonesia Stock Exchange in 2013, with using purposive sampling method. Data analysis using multiple regression model and descriptive statistics. Statistical analysis showed that the size of the audit committee, the number of meetings, independent audit committee members and financial expertise negatively affect discretionary accruals.

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DOI: http://dx.doi.org/10.20961/jab.v14i2.157

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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