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All Journal Fokus Bisnis Prosiding Seminar Nasional IPTEK Terapan (SENIT) 2016 Pengembangan Sumber Daya Lokal Berbasis IPTEK Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Pendidikan (JMP) JBIMA (Jurnal Bisnis dan Manajemen) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Ilmiah Teknik Informatika dan Komunikasi Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Wissen: Jurnal Ilmu Sosial dan Humaniora
Sunandar Sunandar
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Journal : JBIMA (Jurnal Bisnis dan Manajemen)

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PENGARUH KUALITAS AUDIT DAN UKURAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)) Sunandar Sunandar; Ida Farida; M Alfin
JBIMA (Jurnal Bisnis dan Manajemen) Vol 2 No 2 (2014): JBIMA (Jurnal Bisnis dan Manajemen)
Publisher : Universitas Peradaban

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Abstract

This research aims to analyze and provide empirical evidence of the effect of audit quality and audit committee size on earnings management. The size of the accounting public firm and industry specialist auditors are used to proxy the audit quality. Modified Jones Model is used to calculate discretionary accruals (a proxy or earnings management). This study uses secondary data derived from the Indonesian Capital Market Directory (ICMD) and the financial statements of companies listed in Indonesia Stock Exchange in 2010-2011. This study used a purposive sampling method and can 168 companies. Methods of analysis of this study use multiple regressions with SPSS. The results of the study indicate that the size of the firm, industry specialist auditors, and audit committee size proved to have no effect on earnings management.
Co-Authors Amarin Amarin Aryanto Aryanto Bahri Kamal, Bahri Beti Yanuri Posha Dian Mufdiarto Dina Nafia Erni Unggul Sedya Utami Febe Dian Trisna P Feronika Mariya Berti K Ghufron Abdullah Hesti Widianti Hetika Hetika Ida Farida Indah Eko Cahyani Irena Privalopa M Alfin Mifda Hilmiyah Nahrul Hayat Noor Miyono Nurkolis Siri Kastawi, Nurkolis Siri Peny Pratiwi Reza Cesar Tiarso Sari Hidayati Suhardi Suhardi Sukhamdan Sukhamdan Sunandar Sunandar Tomi Tomi Winda Wulandari Yovitha Yuliejantiningsih