Analis Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba

Ejelin, Ejelin (2018) Analis Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian mempunyai tujuan untuk menguji “Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba” variabel independen yang digunakan yaitu independensi komite audit, ukuran komite audit, pertemuan komite audit dan keahlian komite audit. Dan ukuran perusahaan, leverage, audit firm size sebagai variabel kontrol. Populasi dalam penelitian ini diambil dari perusahaan yang terdaftar di BEI pada periode 2012-2016. Penelitian ini menggunakan 394 perusahaan. Dalam pemilihan sample digunakan metode purposive sampling. Dalam pengujian hipotesis menggunakan metode regresi linear. Berdasarkan hasil penelitian, dapat disimpulkan bahwa ukuran komite audit, pertemuan komite audit, keahlian komite audit, ukuran perusahaan dan leverage mempunyai pengaruh yang signifikansi pada manajemen laba. Dan independensi komite audit dan audit firm size tidak mempunyai pengaruh yang signifikansi terhadap manejemen laba. Kata kunci: Komite audit, Manajemen Laba, Ukuran perusahaan ********************************************************************** The purpose of this study is to examine “The Impact of Audit Committee Characteristics on Earnings Management” independent variables used in this study are “Audit Committee Independence, Audit Committee Expertise, Audit Committee Size, Audit Committee Meet, and Firm size, Leverage, Audit Firm size as control variables.” The population in this study was taken from companies that listed on IDX in the period 2012 until 2016, and 394 companies is used in this study. Based on the study result, it can be concluded that “Audit Committee Expertise, Audit Committee Size, Audit Committee Meet, and Firm size, Leverage” have a significant impact on earnings management, beside that Audit Committee Independence and Audit Firm Size has no significant impact on earnings management.

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