Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba sebagai Variabel Intervening
Main Author: | Makhrus, Mohammad |
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Format: | Article info application/pdf eJournal |
Bahasa: | eng |
Terbitan: |
SEKOLAH TINGGI EKONOMI ISLAM SEBI
, 2019
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Online Access: |
http://jurnal.sebi.ac.id/index.php/jaki/article/view/57 http://jurnal.sebi.ac.id/index.php/jaki/article/view/57/55 |
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article-57 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba sebagai Variabel Intervening</title><creator>Makhrus, Mohammad</creator><description lang="en-US">This study aimed to assess whether the presence of audit committees on Go Publiccompanies have a significant influence on company performance. And whether earningsmanagement as an intervening variable in effect. The research data was taken from theannual report in 2010, with a population of firms that go on the list of Islamic securities(DES) to sample as many as 31 companies and analyzed by regression analysis. Fromthe test results empirically prove that the audit committee did not significantly influencethe performance of the company, it is seen from the significant variables of the auditcommittee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC)an intervening variable in part to the influence of the audit committee (KA) on theperformance of the company (Tobins-Q).</description><publisher lang="en-US">SEKOLAH TINGGI EKONOMI ISLAM SEBI</publisher><contributor lang="en-US"/><date>2019-06-18</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://jurnal.sebi.ac.id/index.php/jaki/article/view/57</identifier><source lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN ISLAM; Vol 1, No 1 (2013); 53-77</source><source>25493876</source><source>23382783</source><language>eng</language><relation>http://jurnal.sebi.ac.id/index.php/jaki/article/view/57/55</relation><rights lang="en-US">Copyright (c) 2019 JURNAL AKUNTANSI DAN KEUANGAN ISLAM</rights><recordID>article-57</recordID></dc>
|
language |
eng |
format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
author |
Makhrus, Mohammad |
title |
Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba sebagai Variabel Intervening |
publisher |
SEKOLAH TINGGI EKONOMI ISLAM SEBI |
publishDate |
2019 |
url |
http://jurnal.sebi.ac.id/index.php/jaki/article/view/57 http://jurnal.sebi.ac.id/index.php/jaki/article/view/57/55 |
contents |
This study aimed to assess whether the presence of audit committees on Go Publiccompanies have a significant influence on company performance. And whether earningsmanagement as an intervening variable in effect. The research data was taken from theannual report in 2010, with a population of firms that go on the list of Islamic securities(DES) to sample as many as 31 companies and analyzed by regression analysis. Fromthe test results empirically prove that the audit committee did not significantly influencethe performance of the company, it is seen from the significant variables of the auditcommittee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC)an intervening variable in part to the influence of the audit committee (KA) on theperformance of the company (Tobins-Q). |
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IOS3934.article-57 |
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SEKOLAH TINGGI EKONOMI ISLAM SEBI (STEI SEBI) |
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891 |
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library:university library |
library |
PERPUSTAKAAN STEI SEBI |
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839 |
collection |
Jurnal Akuntansi dan Keuangan Islam |
repository_id |
3934 |
subject_area |
Accounting/Akuntansi Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan Islam and Economics/Islam dan Ilmu Ekonomi Auditing/Audit Keuangan, Pemeriksaan Keuangan |
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KOTA DEPOK |
province |
JAWA BARAT |
repoId |
IOS3934 |
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2017-02-16T12:11:29Z |
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2019-07-04T06:45:12Z |
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17.605686 |