Siahaan, Sylvana Sari (2019) Analisis Pengaruh Karakteristik Dewan dan 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 meneliti efektivitas beberapa karakteristik dewan dan audit komite untuk memantau motif pada bagian akuntansi dan bagian lainnya yang bersangkutan sehubungan dengan kemampuan mereka untuk mengelola pendapatan. Penulis telah menyelidiki 400 perusahaan yang telah melantai di bursa saham Indonesia sejak 2013-2017 memakai 2000 data observasi untuk menganalisis keterkaitan karakteristik dewan, karakteristik komite audit dan manajemen laba. Hasil pada penelitian menemukan bahwa akual diskresoner sebagai proxi manajemen laba berhubungan signifikan positif dengan ukuran komite audit, keahlian komite audit, dan kinerja perusahaan sebagai variable kontrolnya tetapi secara signifikan negatif terkait independensi komite audit, rapat komite audit, dan ukuran perusahaan sebagai variabel kontrol. Dan variable lainnya seperti ukuran dewan, independensi dewan, dan variable kontrol yaitu leverage belum ditemukan mampu memberi pengaruh terhadap manajemen laba. Penelitian ini memperluas literatur mengenai fungsi pemantauan dewan, dan komite audit pada manajemen laba, dan berkontribusi secara geografis pada proses pelaporan keuangan dan literatur manajemen laba dengan menganalisis data dari pasar yang muncul dan memberikan informasi yang berguna untuk perusahaan, profesi akuntansi, dan regulator pada anggota dewan, dan komite audit agar lebih yang efektif. ********************************************************************** This study examines the effectiveness of several characteristics of the board and audit committee to monitor management behavior concerning their ability to manage revenue. Companies listed on the Indonesia Stock Exchange (IDX) for 2013 to 2017, using a sample of 2000 observational data or 400 companies have been investigated to analyze the relationship between board characteristics, audit commitee characteristics, and earnings management. The results showed that discretionary accruals as a proxy for earnings management were positively related to audit commitee size, audit commitee expertise, and firn performance as a control variable but were significantly negative related to audit commitee independent, audit commitee meetings, and firm size as a control variable. And other variables such as board size, board independent, and control variables namely leverage have not been proven to be able to influence earnings management. This study discusses the literature on board functions, and audits on earnings management, and contributes to financial processes and earnings management literature by analyzing data from emerging markets and providing useful information for companies, accounting, and regulators on audit assistance to be more effective.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Similarity: 24 |
| Uncontrolled Keywords: | earnings management, board characteristics, audit committee characteristics |
| 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 10:27 |
| Last Modified: | 05 Oct 2020 08:14 |
| URI: | http://repository.uib.ac.id/id/eprint/1962 |
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