EFEKTIVITAS PERAN KOMITE AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2016
Daftar Isi:
- This research aimed 10 present empincal evidence about audit committee role through earnings management that was happened in family corporation. Variables that were tested in this research were independent and dependent. lndependent variable tested in this research was consist of individual characteristic of audit comminttee (age. gender. accounting education. and meeting performance). Meanwhile, the dependent variable was earnings management measured with discretionary accruals and it was estimated by using the model of Modified Jones Models. This research used 99 observation data that were consist of 11 family corporations listed in Indonesian slock Exchange (BEI) during 2008 - 2016 period of time. Sampling method of this research used purposive sampling. The data about audit commttee was taken from anual report of the corporation. Than. the data was analyzed by using multiple timer analysis. The result of this research showed that audit committee roles like 4 individual characteristics (age, gender, accounting education, and meeting performance) did not have significant influence througb earnings management happened in family corporation. This condition indicated that audit committee role as supervisor institution for financial report of company was not efective because there was family member intervention in the corporation