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All Journal Prosiding PESAT Profita : Komunikasi Ilmiah dan Perpajakan Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Equity JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) E-Amal: Jurnal Pengabdian Kepada Masyarakat
Lidya Primta Surbakti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

 1 
Pengaruh Independensi dan Keahlian Komite Audit Terhadap Manajemen Laba Riil dengan Kualitas Audit Sebagai Variabel Moderasi Ditta Dwi Astuti; Lidya Primta Surbakti; Aniek Wijayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 4 (2021): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i4.564

Abstract

Purpose: This study aimed to analyze the influence of the audit committee's independence and expertise on real earnings management by using audit quality as the moderating variable and firm size, leverage, and profitability as control variables. Research Methodology: Real earnings management was processed by Roychowdhury’s model and it used the abnormal value of operating cash flow, discretionary expenses, and production costs. This study used secondary data from annual reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2017-2019 and the total was 516 companies. This study used panel data regression and was processed by Stata. Results: This study proves that audit committee independence and leverage have a significant negative effect on real earnings management through discretionary expenses and audit quality cannot moderate the relationship between audit committee independence and audit committee expertise on real earnings management. Limitation: The study used audit quality as moderating variable. However, the results cannot prove that audit quality is able to affect real earnings management. Contribution: The results obtained can be used for investors' and creditors' consideration when making investment or loans decisions and can be references for further research.
Co-Authors Agus Maulana Amasti, Novia Aniek Wijayanti Aniek Wijayanti Ayunita Ajengtiyas Saputri Mashuri Dela Benita Ziliwu Ditta Dwi Astuti Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fais Muta'as Sidiq Hestina Muzdalipatul Farha Khoirul Aswar Miftah, Munasiron Novia Amasti Nurmatias Nurmatias Praptiningsih Praptiningsih Prasetyo Hadi Ranti Nugraheni Ratna Hindria Dyah Pita Sari Retna Sari Safira Samsiah Subur Subur Tasya Karindra Wisnu Julianto Yeni Elfiza Abbas Yeni Elfiza Abbas