Jurnal Ilmiah Akuntansi dan Bisnis
Vol 2 No 1 (2017)

PENGARUHKUALITAS AUDITOR, JUMLAH KOMITE AUDIT DAN PENDIDIKAN KETUA KOMITE AUDIT TERHADAP ERANINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2010-2012

Ni Made Sunarsih (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
04 Jan 2017

Abstract

Earnings managements are actions by companies to manipulate financial statements. The financial statements should be able to provide reliable information and presents the actual performance so as not to be mislead the user. This study aims to examine the effect of auditor quality, number of audit commitee and education of audit committee chairman to earnings managemnets. The research was conducted at manufacturing companies listed on BEI, method of determining the samples using purposive sampling method with total sample of 137. Data analysis using multiple linier regression analysis. The result of the research shows that auditor quality and education of audit committee chairman  have no effect on earnings managemnets, while number of audit committee have negatife effect to earning managemnets.Keywords: Eranings management, auditor quality, number of audit commitee and education of audit committee chairman 

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

akuntansi

Publisher

Universitas Pendidikan Nasional

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi ...