Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba sebagai Variabel Intervening

Main Author: Makhrus, Mohammad
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: SEKOLAH TINGGI EKONOMI ISLAM SEBI , 2019
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
ctrlnum article-57
fullrecord <?xml version="1.0"?> <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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institution SEKOLAH TINGGI EKONOMI ISLAM SEBI (STEI SEBI)
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library
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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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repoId IOS3934
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last_indexed 2019-07-04T06:45:12Z
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