Pengaruh Keahlian Komite Audit, Ukuran Komite Audit, Jumlah Rapat Komite Audit, Kualitas Auditor, Auditor Spesialisasi Industri dan Komposisi Dewan Komisaris Independen Terhadap Aktivitas Manajemen Laba Riil

WIDIANTARI, ANGGITA PUTRI (2019) Pengaruh Keahlian Komite Audit, Ukuran Komite Audit, Jumlah Rapat Komite Audit, Kualitas Auditor, Auditor Spesialisasi Industri dan Komposisi Dewan Komisaris Independen Terhadap Aktivitas Manajemen Laba Riil. Other thesis, UNIKA SOEGIJAPRANATA SEMARANG.

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14.G1.0220 ANGGITA PUTRI WIDIANTARI (9.15)..pdf COVER.pdf

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Abstract

This study analyzes the influence of audit committee expertise, audit committee size, audit committee meetings, auditor quality, industry specialist auditors and board independence on real earnings management. Earnings management can be categorized into accrual earnings management and real earnings management, based on whether or not it leads to direct cash flow consequences. Accrual earnings management is the managerial manipulation of earnings via accounting estimates and methods, which has no direct impact on cash flows. By contrast, real earnings management is the earnings manipulation through operational activities, which directly affects cash flows. The sample are 372 manufacture companies listed on the Indonesia Stock Exchange 2015 - 2017. There are two stages of normality testing, first normality of earnings management calculations obtained 326 normal data by removing 46 extreme data. Second, normality of testing hypotheses obtained 214 normal data by removing 112 extreme data. The data analysis technique is multiple linear regression. The results are audit committee expertise, audit committee size and board independence have a negative effect on real earnings management. While audit committee meetings, auditor quality and industry specialist auditors do not affect real earnings management. Keywords: audit committee expertise, audit committee size, audit committee meetings, auditor quality, industry specialist auditors, board independence, real earnings management

Item Type: Thesis (Other)
Subjects: > 650 Management > 657 Accounting > Auditing
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Lucius Oentoeng
Date Deposited: 22 Nov 2019 01:46
Last Modified: 22 Nov 2019 01:46
URI: http://repository.unika.ac.id/id/eprint/20220

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