PENGARUH KEAKTIFAN KOMITE AUDIT DAN KEBERADAAN AUDITOR EKSTERNAL BIG FOUR TERHADAP MANAJEMEN LABA
Abstract: This
study aims to examine impact of activeness of the audit committee, the Big Four
existence, and the combination between activeness of the audit committee and
the Big Four existence on earnings management, in manufacturing company for
period of 2010-2012, which are registered on the Indonesian Stock Exchange.
This study using secondary data from annual report and financial report.
Research variable being used earnings management (DACC), activeness of the
audit committee (FM), the Big Four existence (BF), and the combination between
activeness of the audit committee and the Big Four existence (FM_BF). First by
performs ordinary least square regression analysis to find the discretionary
accrual (DACC). Subsequently performed descriptive statistics, correlation, and
ordinary least square regression analysis to test each hypothesis.
The results of this study indicate that the activeness of the audit
committee can decrease earnings management but not significantly, meanwhile the
Big Four existence in firm can decrease earnings management significantly.
However, the combination effect between activeness of the audit committee and
the Big Four existence indicate potential increase in earnings management but
not significantly.
Penulis: Fadhykarastika Ananda
Putri, Dul Muid
Kode Jurnal: jpakuntansidd141084
