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All Journal Jurnal Dinamika Akuntansi El Dinar PRESTASI EQUILIBRIUM AKRUAL: Jurnal Akuntansi Economica: Jurnal Ekonomi Islam Jurnal STIE Semarang (Edisi Elektronik) Journal of Islamic Accounting and Finance Research
Dessy Noor Farida
STIE BANK BPD JATENG
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Dinamika Akuntansi

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THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT Kusumaningtyas, Metta; Farida, Dessy Noor
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9114

Abstract

The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.
Co-Authors Ade Octa Nevita Octa Nevita, Ade Octa Nevita Octa Ari Kristin Prasetyoningrum Awwaliyah, Noor Farieda Early Ridho Kismawadi, Early Ridho Fatmawati, Elsaputri Dyahayu Kusumumaningtyas, Metta Mekani Vestari Metta Kusumaningtyas Muddatstsir, Uun Dwi Al Ratno Agriyanto Rizki, Mita Kurnia Saadah, Naili Sri Imaningati