PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK MANAJEMEN TINGKAT ATAS TERHADAP REAL EARNINGS MANAGEMENT (Studi Empiris Pada Perusahaan Manufaktur)
| Main Authors: | Marietza, Fenny, Madani, Hatta |
|---|---|
| Format: | Monograph NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Lembaga Penelitian dan Pengabdian Pada Masyarakat Universitas Bengkulu
, 2017
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/16832/1/pengaruh%20karakteristik%20komite%20audit%20dan%20karakteristik%20manajemen%20tingkat%20atas%20terhadap%20real%20earnings%20management.PDF http://repository.unib.ac.id/16832/ |
Daftar Isi:
- This research aims to study the effect of audit committee and top management characteristics on real earnings management which occurs within a company. The characteristics of audit committee such as audit committee independency, audit committee expert, audit committee meeting total, audit committee size and top management background predicted has effect on real earnings management. This study used sample of manufacturing companies listed in Indonesian Stock Exchange (IDX) with total 124 companies with period 20112015. This study measures the real earnings management through manipulation of sales used abnormal cash flow from operating activities, abnormal discretionary expenses, and overproduction. Methods of data collection used purposive sampling techniques. This study use multiple regression as the method of analysis. The results of this study show that the audit audit committee independency, committee expertise, audit commitee size and top management expertise in accounting has effect on real earnings management which is measured using a proxy manipulation of sales and abnormal discretionary expenses, audit committee meeting total has effect on real earnings management which is measured using a proxy abnormal discretionary expenses, while the other audit committee characteristics has no effect. For the control variables, the researchers found that the size of the company and return on assets has effect on real earnings management, while market to book ratio and age of the company has no effect.