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All Journal Jurnal Dinamika Akuntansi Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Analisis Bisnis Ekonomi Indonesian Journal of Sustainability Accounting and Management
Henny Murtini
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Indonesian Journal of Sustainability Accounting and Management

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Audit Committee Accounting Expert and Earnings Management with "Status" Audit Committee as Moderating Variable Edy Suprianto; Suwarno Suwarno; Henny Murtini; Rahmawati Rahmawati; Dyah Sawitri
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i2.16

Abstract

This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm's which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.
Co-Authors Amaliah, Rizqi Amir Mahmud Annisa, Rifka Annisa, Rifka Ayu Candra Nugraheni, Ayu Candra Bagus Arya Pradana, Bagus Arya Bestari Dwi Handayani Dyah Sawitri Edy Suprianto Elisa Giovani Anggasta, Elisa Giovani Eliza Dewi Susanto, Eliza Dewi Fina Setyaningrum, Fina Fitria Puji Astuti, Fitria Puji Galang Rahadian Prabowo, Galang Rahadian Indah Anisykurlillah Leli Kurnia Sari, Leli Kurnia Luluk Arifatul Kholidah, Luluk Arifatul Niswantariputri, Efrillya Niswantariputri, Efrillya Nugraheni, Ayu Candra Rahmawati Rahmawati Satria Widi Parmanto, Satria Widi Sulistiyanto, Fajar Sulistiyanto, Fajar Suwarno Suwarno Veranika, Putri Veranika, Putri Wingkan Pambudi, Wingkan