PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN

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ABSTRACT: This research investigates the effect of board commissioner and audit committee characteristics to the financial reporting quality. Board commissioner and audit committee characteristic researched are comprehensive, including job tenure and number directorship that were rarely investigated internationally. Financial reporting quality proxy is accounting discretion used by management in financial reporting. Accounting discretion is measured by accrual discretional, income smoothing and small negative earnings surprise avoidance. Accrual discretional is estimated by times series version Jones models (1991) ten years before observation year. Income smoothing and small negative earn-ings surprise avoidance are measured by quarterly income during three years until observation year. Re-search sample consists of 385 nonfinancial firm years. Financial firms are excluded from research sample because have accruals that are not comparable with non-financial firms. Research results indicate commissioner tenure and number audit committee members who ex-pert in accounting and finance have a negative association with accounting discretion and audit committee size have a positive association with accounting discretion.
Keywords: accounting discretion, accrual discretional, corporate governance, income smoothing, negative earnings surprise avoidance
Penulis: Bambang Suripto
Kode Jurnal: jpmanajemendd120318
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