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Karina, Ria
Univesitas Internasional Batam
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Journal : ACCOUNTABILITY

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The Effect of Characteristics of Audit and Board of Directors on Real Earnings Management in Companies Listed on the Indonesia Stock Exchange Agustin, Greece; Karina, Ria
ACCOUNTABILITY Vol 10, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.36384.10.2.2021.%p

Abstract

This study aims to examine the effect of the characteristics of the audit and board of directors on real earnings management. In terms of limiting real earnings management by a company manager, there are characteristics of audit. Characteristics of the audit are the most important part in the structure of a company and government. An audit that works efficiently and well will generate positive corporate profits. This study uses data from all companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2016 to 2020. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the characteristics of the audit and board of directors has no influence on the dependent variable real earnings management which could be seen from the probability value of the T test results. Meanwhile, the independent director has a significant positive on real earnings management.
Co-Authors Afrilyani, Ria Agustin, Greece Agustina, Ellen Andriany, Venny Angel Claudia Tissany Wijaya Annisya Taherah Arya Dita Calvin Pang Celine Te Christian, Natalis Christina Sabaria Br. Nadeak Cindy Saputri Cindy Tan Destiana Destiana Dian Ayu Listari Diana Rosmery edi edi Elbert Henokh Tanberius Ellen Agustina Erika Chen Erwin Erwin Fiqri Pramanda Giorgyna Giorgyna Grace Vaustine Handoko Karjantoro Harsono Harsono Hartono Hartono Indah Novitasari Indo Dicaprio P Iskandar Itan, Iskandar Ivone, Ivone Ivonne Adeline Jacky Lim James Valentino Jason Hirawan Jeksen Jeksen Jeksen, Jeksen Jessica Jessica Jesslin Jesslin Jonathan Felix Andrianto Ju Wenri Sinaga Jurnali, Teddy Karyn Karyn Katherine Oktaviani Yap Rui Qi Kian Ricardoegan Lasma Krisna Monika Sari Sirait Lestari, Factrisia Lina Lina M Mardianto M Ramanda Alim M. Azza Alfarizi Marcelina Victoria Marcia Santy Marco Nicholas Alfredo Loho Mardianto Mardianto Mardianto Mariska Ramadana Meirita Sitadewi Melisa Melisa Melisa Putri Pane Melita Melita, Melita Milenia Panca Wijaya Natasha Antonia Wisely Natassa Foo Novita Novita Novriyanti Novriyanti Nurul Istiqomah Nydia Salsabila Firdaus Osei Enoch Aboagye Padli Rahman Phang, Serena Putri Hana Khairunnisa Putri Utami Raimon R Tampubolon Rayden Vebrianto Reymon Yulianto Ricky Lim Riksen Sitorus Rina Rina Robin Wijaya Salma Rayani Rosniar Santy Santy Saphira Evani Septiany, Sheila Serly Angelica She Lee Susanti Shelsy Shelsy Shiwa, Yumy Siti Mahmudah Sri Wahyuni Stanley Lo Stella Stella Steven Leonardo Sufiana Sufiana Sumantri, Sumantri Susanti Susanti Tryen Lux Shandova Manalu Valen Oktavianti Valeria Vaustine, Khellyn Venny Chou Vincent Sun Vinco Vinco Vionita, Vinny Vivin, Vivin Wazir, Nurul Azirah Binti Mohd Wesley Peterson Willy Benyamin Ompusunggu Winson Winson Winton Tan Wisely, Natasha Antonia Yehezkiel Putra Galang Yulias Hidayah