PENGARUH INDEPENDENSI DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2012-2014)

FAUZIAH, ARSYAD (2016) PENGARUH INDEPENDENSI DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2012-2014). Diploma thesis, Universitas Andalas.

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Abstract

Good corporate governance (GCG) is measured by audit committee’s characteristic. Earnings management is an act intervention committed by the management by influencing earnings numbers of corporate, that aims to benefit themselves. The role of audit committee is ensure the quality of corporate financial reporting process. The purpose of this paper is to examine the association between the characteristics of audit committees (independency and financial expertise) and earnings management as measured by the level of discretionary accruals. This study use data of 42 property and real estate company listed IDX in 2012 until 2014. Accountancy data and data of audit committees were collected from annual report. The data then analyzed using multiple regression analysis. The result of this study shows that independency and financial expertise of audit committee have not significant impact on earning management. Keywords : Earnings Management, Audit Committee, Independency, Financial Expertise

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