Angeline, Angeline (2019) Analisis Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik komite audit terhadap manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Karakteristik komite dalam penelitian ini diwakili oleh variabel independensi, ukuran, keahlian, dan jumlah pertemuan komite audit. Manajemen laba adalah variabel dependen yang diukur dengan modified jones model. Penelitian ini menggunakan variabel kontrol yaitu: ukuran perusahaan, leverage, dan audit firm size. Sampel dipilih dengan metode purposive sampling dan terkumpul 428 perusahaan sebagai sampel dengan 1.964 data observasi. Metode statistika yang digunakan untuk pengujian hipotesis adalah metode regresi panel. Hasil penelitian menunjukkan bahwa independensi, ukuran, keahlian, dan jumlah pertemuan komite audit tidak berpengaruh signifikan terhadap manajemen laba. Variabel kontrol ukuran perusahaan berpengaruh signifikan secara positif dan variabel kontrol lainnya leverage dan audit firm size berpengaruh signifikan secara negatif terhadap manajemen laba. ********************************************************************** This study aims to know the impact of audit committee characteristics represented by audit committee independence, size, expertise, and meetings on earning management on listed companies on Indonesian stock exchange (IDX). Earning management is the dependent variable which is measured with modified jones model. The control variables are company size, leverage, and audit firm size. This study used purposive sampling method and 428 companies in IDX selected as samples with 1,964 observation data. The hypotheses testing method was panel regression method. The results showed that audit committee independence, size, expertise, and meetings have no significant relationship with earning management. Control variable firm size has a positive significant and the other control variable namely leverage, and audit firm size have a negative significant effect on earning management.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Similarity: 24 |
| Uncontrolled Keywords: | earnings management, audit committee |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | School of Economic and Business > Accounting |
| SWORD Depositor: | Admin Repository Universitas Internasional Batam |
| Depositing User: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 21 Oct 2019 10:07 |
| Last Modified: | 05 Oct 2020 07:45 |
| URI: | http://repository.uib.ac.id/id/eprint/1934 |
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