PENGARUH INDEPENDENSI DAN EFEKTIFITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)
Abstract: The role of
committees in ensuring the quality of corporate financial reporting has come
under considerable scrutiny due to recent “earnings management” cases. The
purpose of this paper is to examine the association between the characteristics
of audit committees (independency, financial expertise, activity, and time
commitment) and earnings management as measured by the level of discretionary
accruals.
This study use data of 56 manufacturing companies listed IDX in 2005
until 2007. accountancy data were collected from Indonesian Capital Market
Directory (ICMD). Data of audit committees were collected from annual report.
The data then analyzed unsing multiple regression analysis.
Theresult of this study shows that a whole of audit committees
characteristics have no significant impact on the earnings management. It
doesn’t support the regulatin made bay Bapepam. It shows that formation of
audit committees with their characteristics in this study just describe
mandatory of the of the recent rules.
Penulis: Sugeng Pamudji,
Aprillya Trihartati
Kode Jurnal: jpakuntansidd090124
