PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA
Abstract: The aim of this
study is to examine the influence audit committe and audit external like PwC,
Deloitte, KPMG and EY on earning management. Board size, firm size, leverage,
and Performance used as control variable.
The population in this study consists of all listed firm in Indonesia
Stock Exchange in year 2013. Sampling method used is purposive sampling. The
total number of samples in this study were 221 data, but after going through
the stages of data processing, there are 15 of data outliers that should be
excluded from the sample. Thus, the total number of eligible final sample was
observed that 206 data. Variable earnings management, audit committee, external
audit and the interaction between audit committee and external audit analyzed
by Ordinary Least Square regression.
The empirical result of this study show that audit committee and audit
external sifnificant influenced on earning management. There have negative
influemced. But, the interaction between audit committee and external audit
significantly positive effect on earnings management. This finding suggests
that both the monitoring mechanisms functioning jointly within the firm would
indicate potential increasing earnings management.
Penulis: Rezky Farras
Khurnanto, Muchammad Syafruddin
Kode Jurnal: jpakuntansidd150716
