PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA
Abstract: This research aims
to obtain empirical evidence about the role of board of commissioners (BOC) and
audit committees on earnings management. The examined variables in this
research are consisting of independent, dependent and control variables. The
independent variables tested in this research consisted of the characteristics
of BOC (size, independency, financial expertise, and meetings) and the characteristics
of audit committees (size, independency, financial expertise, and meetings).
While, the dependent variable is earnings management which is measured by
discretionary accrual estimated by using Jones modified model. Last, the
control variables are firm’s size measured by using the natural logarithm of
total assets and leverage measured by the ratio of total debt to total assets.
This research uses data of 244 manufacturing companies listed in IDX from
2009 until 2011. The sampling method used in this research is purposive
sampling method. Data of BOC and audit committees were collected from annual
report. The data then analized using multiple regression analysis.
The results of this research showed that the size of BOC,
independency of BOC, and independency of
audit commitees have significant negative effect on earnings management. The
other characteristics of BOC and audit commitees have no significant effect on
earnings management. However, firm’s size and leverage as control variables
have positive effect on earnings management.
Penulis: Anindyah Prastiti,
Wahyu Meiranto
Kode Jurnal: jpakuntansidd131093
