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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Roberto Manurung
Universitas Advent Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Apakah Efektivitas Komite Audit dan Kualitas Audit mempengaruhi Manajemen Laba Roberto Manurung; Valentine Siagian
JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.489 KB) | DOI: 10.31959/jm.v10i2.870

Abstract

This study was conducted to determine whether the effectiveness of the audit committee and audit quality affect the earnings management of the pharmaceutical sub-sector listed on the IDX. In this research, the data used are the financial statements of 8 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. The results of this study indicate that audit committee members do not affect earnings management. Total meetings have an influence on earnings management. Audit quality has an influence on earnings management. The results of all these studies have an influence between the effectiveness of the audit committee with the proportion of the number of committee members and the number of meetings and audit quality on earnings management.
Apakah Efektivitas Komite Audit dan Kualitas Audit mempengaruhi Manajemen Laba Roberto Manurung; Valentine Siagian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.489 KB) | DOI: 10.31959/jm.v10i2.870

Abstract

This study was conducted to determine whether the effectiveness of the audit committee and audit quality affect the earnings management of the pharmaceutical sub-sector listed on the IDX. In this research, the data used are the financial statements of 8 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. The results of this study indicate that audit committee members do not affect earnings management. Total meetings have an influence on earnings management. Audit quality has an influence on earnings management. The results of all these studies have an influence between the effectiveness of the audit committee with the proportion of the number of committee members and the number of meetings and audit quality on earnings management.
Co-Authors Valentine Siagian