Image of Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas Dan Transportasi Sub Sektor Transportasi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2017 - 2019)
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CD Skripsi

Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas Dan Transportasi Sub Sektor Transportasi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2017 - 2019)

ABSTRACT
This study aims to test and analyze: 1) the effect of audit committee
expertise on earnings management, 2) the effect of the audit committee size on
earnings management, 3) the effect of the frequency of audit committee meetings
on earnings management. The population used in this study is a transportation
company listed on the Indonesia Stock Exchange in 2017-2019. Samples were
determined using purposive sampling method and obtained samples from 33
companies. The type of data used in this study is secondary data. Data analysis is
done by multiple regression analysis using SPSS program.
This research uses 2 methods of calculating earnings management, namely
accrual and riil. Accrued results of this study show that: 1) the expertise of the
audit committee affects earnigs management (sig=0.001; sig≤0.05), 2) the size of
the audit committee has no effect on earnings management (sig=0.385; sig≤0.05),
3) the frequency of audit committee meetings affecting earnings management
(sig=0.046; sig≤0.05). In riil terms, the results of this study show that: 1) the
expertise of the audit committee affects earnings management (sig=0.013;
sig≤0.05), 2) the size of the audit committee affects earnings management
(sig=0.004; sig≤0.05), 3) the frequency of audit committee meetings affects
earning management (sig=0.034; sig≤0.05).
Keywords: Expertise of the Audit Committee, Size of Audit Committee,
Frequency of Audit Committee Meetings, Earnings Management.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0041)
02 03. 121 (0041)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0041)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0041)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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