THE EFFECT OF THE AUDIT COMMITTEE AND QUALITY OF AUDITORS TO EARNINGS MANAGEMENT (Studies on public company, manufacturing sector, the consumer good part, Public company listed in Indonesia Stock Exchange 2012-2014)

Kristian, Michelle (2016) THE EFFECT OF THE AUDIT COMMITTEE AND QUALITY OF AUDITORS TO EARNINGS MANAGEMENT (Studies on public company, manufacturing sector, the consumer good part, Public company listed in Indonesia Stock Exchange 2012-2014). Karya Ilmiah Dosen. pp. 364-368. ISSN 978-979-9234-59-9

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Abstract

The objective of this research is to examine the effect of audit committee and auditor quality towards earnings management. Auditor quality was also measured by dummy variable and earnings management was measured by discretionary accruals with modified jones model. The samples in this study are 14 go public companies in consumption sector of manufactor sector that listed at BEI for the year 2012-2014. The sample in this study was determined based on purposive sampling. Data used in this study was a secondary data such as annual report from BEI. The results from this study are (1) good corporate governance was not significant towards earnings management (2) auditor quality was significant towards earnings management (3) audit committee, and auditor were significant towards earnings management.

Item Type: Article
Subjects: Penelitian > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Admin Fakultas Ekonomi & Bisnis
Date Deposited: 17 May 2017 10:41
Last Modified: 17 May 2017 10:41
URI: http://repository.untar.ac.id/id/eprint/903

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