ABSTRACT: The objectives of
this research empirically are to examine the effects of independent
commissioner and audit committee characteristics (number of member,
competencies, independency and frequency of meeting), to discretionary accruals
quality and innate accruals quality. The sample of this research was determined
using purposive sampling method. There are 46 companies fulfill the criteria.
Data were analyzed using multiple regression analysis. The results of this
research show that independent commissioner and audit committee characteristics
(number of member, competencies, independency and frequency of meeting) do not
affect discretionary accruals quality and innate accruals quality.
Keywords: independent
commissioner, audit committee, discretionary accruals quality, innate accruals
quality
Penulis: Sari Atmini
Kode Jurnal: jpmanajemendd110049
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