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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Azhar A Al
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Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas dan Transportasi Sub Sektor Transportasi yang Terdaftar Pada Bursa Efek Indonesia Pada Tahun 2017-2019) Saputra Ilham; Andreas Andreas; Azhar A Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to test and analyze: 1) the effect of audit committee expertise on earnings management, 2) the effect of the audit committee size on earnings management, 3) the effect of the frequency of audit committee meetings on earnings management. The population used in this study is a transportation company listed on the Indonesia Stock Exchange in 2017-2019. Samples were determined using purposive sampling method and obtained samples from 33 companies. The type of data used in this study is secondary data. Data analysis is done by multiple regression analysis using SPSS program. This research uses 2 methods of calculating earnings management, namely accrual and riil. Accrued results of this study show that: 1) the expertise of the audit committee affects earnigs management (sig=0.001; sig≤0.05), 2) the size of the audit committee has no effect on earnings management (sig=0.385; sig≤0.05), 3) the frequency of audit committee meetings affecting earnings management (sig=0.046; sig≤0.05). In riil terms, the results of this study show that: 1) the expertise of the audit committee affects earnings management (sig=0.013; sig≤0.05), 2) the size of the audit committee affects earnings management (sig=0.004; sig≤0.05), 3) the frequency of audit committee meetings affects earning management (sig=0.034; sig≤0.05).Keywords: Expertise of the Audit Committee, Size of Audit Committee, Frequency of Audit Committee Meetings, Earnings Management.
PENGARUH MOTIVASI EKONOMI, MOTIVASI KARIR, PENGETAHUAN PERPAJAKAN, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR DI BIDANG PERPAJAKAN (Studi Empiris Mahasiswa Jurusan Akuntansi Universitas Riau, Universitas Andalas, Universitas Padjadjaran, dan Universitas Gadjah Mada) Rahmawan Azzaky Muhammad; Zirman Zirman; Azhar A Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to find out about the effect of economic motivation, career motivation, taxation knowledge, and job market considerations on accounting students' interest in taxation career. In this study, data analysis is using descriptive statistics, while the population and sample were students majoring in accounting Class of 2017 at Universitas Riau, Universitas Andalas, Universitas Padjadjaran, and Universitas Gadjah Mada. Hypothesis testing in this study is using the T-test which aims to determine whether there is an influence between independent variable and dependent variable individually for each variable. The statistical test tools used are SPSS For Windows and Microsoft Excel 2019, while research data is obtained from questionnaires distributed to respondents using an online-based Google Form. The results of the study indicate that economic motivation, career motivation, and taxation knowledge affect the accounting students’ interest in taxation career, while job market considerations do not affect the interest of accounting students in a career in taxation.Keywords : Economic motivation, career motivation, taxation knowledge, job market considerations, accounting students’ interest in taxation career
Co-Authors Andreas Andreas Rahmawan Azzaky Muhammad Saputra Ilham Zirman Zirman