Article2013

PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

64 citations0/0 files storedDJA (Diponegoro Journal of Accounting)

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2012Detecting Earnings Management 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2006The effect of audit committee performance on earnings quality 2007Earnings management and board activity: an additional evidence 2016PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA 2009Audit committee characteristics in financially distressed and non‐distressed companies 2006Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktik Corporate Gorvernance Terhadap Pengelolaan Laba (Earnings Management)

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2017Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange 2018PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA 2018Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba 2017Free cash flow and earnings management: board of commissioner, board independence and audit quality

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