PENGARUH KARAKTERISTIK KOMITE AUDIT DAN STATUS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada PerusahaanManufakturyangTerdaftar di Bursa Efek Indonesia Periode Tahun 2014-2017)
Daftar Isi:
- The study aims to determine the effect of the characteristics audit committee and the audit status on earnings management in manufacturing companies listed on Indonesian Stock Exchange with partially and simultaneously. The sample used in this study is 36 manufacturing companies and 4 years of a research period with purposive sampling method. The data which used is secondary data. The method of processing data which used by researcher is multiple regression analysis with SPSS (Statistical Product and Service Solution) 23.0 for Windows. The results of this study showed that partially, audit committee size doesn’t have effect on earnings management, audit committee competence doesn’t have effect on earnings management, audit committee meeting frequency doesn’t have effect on earnings management, and audit status has effect on earnings management. Simultaneously, audit committee size, audit committee competence, audit committee meeting frequency and audit status doesn’t have a significant effect on earnings management.