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Mohammad Natsir
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi Mohammad Natsir; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 30 No 1 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i01.p09

Abstract

This study aims to find empirical evidence regarding the influence of the audit committee and the quality of external auditors mediated by family ownership on earnings management practices that occur in companies. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange with a period of 5 years, namely the period 2012-2016.. The sample of this research is 47 companies with 235 observations. The results of this study are the audit committee and the quality of the external auditor have a significant negative effect on earnings management, family ownership has a significant positive effect on earnings management, family ownership is not able to moderate the influence of the audit committee on corporate earnings management practices, and family ownership weakens the influence of the quality of the external auditor on management profit.Keywords: Profit Management; Audit Committee; The Quality Of External Auditors; Family Ownership Structure
Co-Authors Dewa Nyoman Badera