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Journal : Jurnal Akuntansi dan Bisnis

Optimalisasi Peran DPRD dalam Pengawasan Keuangan Daerah Sri Murni
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i1.3

Abstract

The Objective of this paper is discussing how to optimizing the role oflegislative (DPRD) in controlling region’s finance. It will describe about introduction,concepts of region’s finance and management of region’s finance, budgeting andbudgeting cycle, oversight of region’s finance, role and function of legislative (DPRD),optimizing role of legislative in controlling region’s finance, future implication, andconclusion.
Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba Azka Fairuzza; Sri Murni; Halim Dedy Perdana
Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i2.157

Abstract

This study aimed to get empirical evidence from the influence of audit committee characteristics to earnings management. The dependent variable in this study is proxied by earnings management discretionary accruals while the independent variable is audit committee characteristic which proxied by the size of the audit committee, the number of meetings, independent members and financial expertise. Samples are companies listed on the Indonesia Stock Exchange in 2013, with using purposive sampling method. Data analysis using multiple regression model and descriptive statistics. Statistical analysis showed that the size of the audit committee, the number of meetings, independent audit committee members and financial expertise negatively affect discretionary accruals.