Jurnal Bisnis dan Akuntansi
Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi

PENGARUH KOMITE AUDIT TERHADAP HUBUNGAN ANTARA DISCRETIONARY ACCRUALS DAN CUMULATIVE ABNORMAL RETURN

ARYA PRADIPTA (STIE Trisakti)



Article Info

Publish Date
19 Apr 2018

Abstract

This study aims to investigate the influence of the audit committee on the relationship between discretionary accruals and cumulative abnormal return. Sample of the research are fifty companies that outlines the audit committee in 2005. The results showed that there was no relationship between discretionary accruals and cumulative abnormal return. Thus be seen that the management of fifty companies which include audit committee in 2005 did not try to give their private information through discretionary accruals. The audit committee does not affect the ability of discretionary accruals to convey private information.

Copyrights © 2012






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...