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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Iriyadi Iriyadi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Prevention of Earnings Management through Audit Committee and Audit Quality in the Award-Winning and Non-Winning Companies Iriyadi, Iriyadi
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i2.14631

Abstract

Objective The purpose of this study is to determine the role of the audit committee and the quality of external audits on the prevention of earnings management.Design/methodology The study was conducted using data from 34 winning and non-winning companies for Annual Report Awards (ARA) and Good Corporate Governance (GCG) Awards in 2008-2011, the period of the global economic crisis after the Enron and Worldcom cases in 2002 which triggered the strengthening of the role of the audit committee and external audit. Results This study found that two important components of the corporate governance structure; audit committee, and external audit, did not affect earnings management. However, by adding the Award control variable, it shows that there is a difference in the effect on earnings management between winners and non-award winners. It suggest that shareholders must continue to strengthen the role of the audit committee and external audit because earnings management is behavior and opportunity for management to deliberately change financial statements that are not easily proven except in very material quantities and over a period of several years. In addition, shareholders, creditors, and regulators should require company management to take part in ARA and GCG Award competitions.Research limitations/implications The limitation of this study is the small number of samples and the relatively short period of only two years.
Co-Authors Abdul Roup, Abdul Adil Fadillah Airin Nuraini Ajmi, Dinda Nur Antonio, Yovita Arinta Oktafiyanthi Bambang Pamungkas Budi Setiawan David Hasibuan Diah Wahyuningsih Diana Ratnaningsih Dicky Alfian Edison Edison Enjang Tachyan Budianto Familia Irene, Bella Febrian, Jan Ferlin Wijaya Gunawan, Lussar Gerrycia H. Bambang Pamungkas Hannum Azkazy Salsabila Hendra Setiawan Jan Horas Veryady Purba Jan Horas Veryady Purba Lumbantobing, Chandra Rony Martianti, Meri Ananda Martono Martono Meri Ananda Martianti Metta, Widia Natalia Natalia Natalia Natalia Nurdini, Saras Ayu Adistya Nusa Muktiadji Prayoga, Rizky R. Aris Budiman Ratih Puspitasari Rianna Rianna Rosdiana, Yulia Maulidyanti Saurmauli Pangaribuan, Windawaty Siti Ita Rosita Siti Ita Rosita Toni Andrianto Tullah, Dewi Sarifah Udi Pramiudi Vannywati Vannywati Vimiyati, Kho Wibowo, Wadudi Yoyon Supriadi Yulia Maulidyanti Rosdiana Zulkarnain, Pingky Dezar