PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017)
| Main Author: | Yuniarti, Rilda |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3324/1/PENGARUH%20KEPEMILIKAN%20MANAJERIAL%20TERHADAP%20MANAJEMEN%20LABA%20DENGAN%20KOMITE%20AUDIT%20SEBAGAI%20VARIABEL%20MODERASI.pdf https://eprints.untirta.ac.id/3324/ https://feb.untirta.ac.id/ |
Daftar Isi:
- Audit reports are stated to be faster related to various kinds of benefits. For example, the application of corporate governance that makes public trust higher in audited financial reports, lower information asymmetry, favorable audit report content, and higher audit efficiency is found for companies with timely audit reports. The purpose of this research is to determine the effect of corporate governance such as managerial ownership of earnings management, and to find out whether the audit committee as a moderating variable can strengthen or weaken the relationship between managerial ownership of earnings management This study uses quantitative methods and the data used is secondary data with samples of manufacturing companies listed on the Stock Exchange for the period 2015-2017 sourced from the official website of the Indonesia Stock Exchange. The results of this study indicate that managerial ownership has a negative effect on earnings management. The audit committee also has a negative influence on earnings management. The results for the moderating variable, namely the audit committee can strengthen the relationship between managerial ownership of earnings management. Keywords: Ownership structure, Audit Committee, Earnings management.