Analisa Pengaruh Karakteristik Dewan dan Komite Audit Terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Fellycia, Fellycia and Karina, Ria (2019) Analisa Pengaruh Karakteristik Dewan dan Komite Audit Terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The purpose of this research is to analyze the influence of boardcharacteristics and audit committee on earnings management. This research wasmeasured by the board size, board independent, board activity, audit committeemeetings, audit committee attendance, firm size, leverage, profitability andcompany performance. In this study also a comparison of 2 earnings managementcalculations consisting of Jones Model and Kohtari Model.This study took a population of companies listed on the Indonesia StockExchange in the period 2013 to 2017. The selection of this sample using thepurposive sampling method. In testing the hypothesis by using the panelregression method and the data analyzed using the SPSS and Eviews 8 programs.The results of the study according to Jones model board size, auditcommittee attendance, leverage and profitability have a significant positive effecton earnings management. Boards independent, board activities, audit committeemeetings, firm size and company performance have no significant effect onearnings management. while the results of the study of the kothari model boardsize, board independent, audit committee attendance and profitability have asignificant positive effect on earnings management. Board activities, auditcommittee meetings, firm size, leverage and company performance have no effection earnings management. ********************************************************************** The purpose of this research is to analyze the influence of board characteristics and audit committee on earnings management. This research was measured by the board size, board independent, board activity, audit committee meetings, audit committee attendance, firm size, leverage, profitability and company performance. In this study also a comparison of 2 earnings management calculations consisting of Jones Model and Kohtari Model. This study took a population of companies listed on the Indonesia Stock Exchange in the period 2013 to 2017. The selection of this sample using the purposive sampling method. In testing the hypothesis by using the panel regression method and the data analyzed using the SPSS and Eviews 8 programs. The results of the study according to Jones model board size, audit committee attendance, leverage and profitability have a significant positive effect on earnings management. Boards independent, board activities, audit committee meetings, firm size and company performance have no significant effect on earnings management. while the results of the study of the kothari model board size, board independent, audit committee attendance and profitability have a significant positive effect on earnings management. Board activities, audit committee meetings, firm size, leverage and company performance have no effect on earnings management.

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