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All Journal Jurnal Akuntansi Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi PRESTASI SYIRKAH Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking MALIA: Journal of Islamic Banking and Finance
Metta Kusumaningtyas
STIE BANK BPD JATENG
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Akuntansi Indonesia

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PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Metta Kusumaningtyas; Dessy Noor Farida
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.1.66-82

Abstract

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.
Co-Authors Adi, Yohana Epifani Kartika Arif Irfandani Dessy Noor Farida Dessy Noor Farida Devy Ai Nurhasanah Febty Nurhikmah Indra Setyawan Muhammad Yusuf Muliawan Hamdani, Muliawan Nurhasanah, Devy Ai Nurhikmah, Febty Nurhikmah, Febty Winarsih Winarsih Winarsih Winarsih Yohana Kus Suparwati