PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN
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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