PENGARUH INDEPENDENSI DAN EFEKTIFITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)

Sugeng Pamudji, Aprillya Trihartati



Abstract


The role of committees in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent “earnings management” cases. The purpose of this paper is to examine the association between the characteristics of audit committees (independency, financial expertise, activity, and time commitment) and earnings management as measured by the level of discretionary accruals.
This study use data of 56 manufacturing companies listed IDX in 2005 until 2007. accountancy data were collected from Indonesian Capital Market Directory (ICMD). Data of audit committees were collected from annual report. The data then analyzed unsing multiple regression analysis.
Theresult of this study shows that a whole of audit committees characteristics have no significant impact on the earnings management. It doesn’t support the regulatin made bay Bapepam. It shows that formation of audit committees with their characteristics in this study just describe mandatory of the of the recent rules.

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