Skripsi Akuntansi

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Browsing Skripsi Akuntansi by Author "Tanjaya, Steven"

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    AUDIT QUALITY, AUDIT COMMITTEE EFFICIENCY, CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIA
    (Trisakti School of Management, 2020-02-04) Tanjaya, Steven
    The objective of this research is to find the effect of audit quality, audit committee efficiency, and corporate governance to earnings management. The audit committee efficiency consisted of audit committee size, audit committee’s financial expertise, and audit committee meetings and the corporate governance consisted of board size, ownership concentration, board independence, and institutional ownership. This research uses listed manufacturing firm of Indonesia Stock Exchange that use IDR in their financial statements, publish the financial statements and annual reports as of 31 December, and consistently listed for four years which is from 2015-2018. The data used as sample is the data from the firm that passed several criteria such as consistently disclose the institutional ownership and number of audit committee meetings in their annual reports from 2016-2018 which resulted in 59 firms with 177 data as sample. The result of this research shows that three variables – audit quality, board independence, and institutional ownership has effect on earnings management. Meanwhile the other five variables – audit committee size, audit committee’s financial expertise, audit committee meetings, board size, and ownership concentration statistically do not have effect on earnings management of manufacturing companies listed in Indonesia Stock Exchange.