HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA
Abstract: Earnings management
is the moral
hazard problem of
manager that adses because of the conflict of interest
between the manager as agent and the stakeholder and the owner as principal.
The behavior of earnings management will immediately influence the reported
earning. The aims
of this research
at examining the
relationship of board and
audit committe to
earnings management. The
samples of this
research is all of
companies member Corporate
Governance Perception Index
(CGPI) in the
years of 2003-2006 which were
listed in Jakarta Stock Exchange. The results of this study show that (1) the
proportion of independent directors on the
board had not
significant relationship to
earning management, (2)
competence of independent directors
on the board
had not significant
relationship to earning management, (3)
the size of
board had significant
relationship to earning
management, (4) the proportion
of independent directors
on the audit
committe had not
significant relationship to earning
management, and (5)
competence of members
of the audit committe had significant relationship
to earning management.
Penulis: Fivi Anggraini
Kode Jurnal: jpakuntansidd1000216
