Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Belinda Rachmadani
UIN Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Audit Committee Characteristics and Earnings Management: The Moderating Role of Audit Quality Belinda Rachmadani; Dyah Febriantina Istiqomah
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 2 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.2.2026.265-277

Abstract

One issue that still frequently arises in businesses is earnings management, which can lower the quality of financial statement data. This investigation analyzes how audit committee size, the presence of female members, and meeting frequency influence earnings management. It also examines how audit quality, as an external check, affects the influence of committee size, gender diversity, and meeting frequency on earnings management. A quantitative methodology was utilized. The study focused on companies listed on the Indonesian Stock Exchange (IDX) that operate in the non-cyclical consumer goods industry during 2022 to 2024. The study selected a purposive sample of 73 companies. The study used panel data regression in EViews 12. The findings indicate that audit committee size and gender composition do not significantly prevent earnings management, whereas more frequent audit committee meetings play a significant role in reducing it. High-quality external audits strengthen the effectiveness of larger audit committees in limiting earnings management, but weaken the positive effect of gender diversity and the negative effect of meeting frequency. Overall, reducing earnings management requires not only an effective audit committee but also proactive oversight and strong external audit quality.
Co-Authors Dyah Febriantina Istiqomah