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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)
Dwi Nova Wijaya
Faculty of Economics and Business, Tanjungpura University
Economics, Econometrics & Finance

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ROLE OF BOARD OF COMMISSIONERS CHARACTERISTICS AND AUDIT COMMITTEE CHARACTERISTICS ON EARNING MANAGEMENT PRACTICES WITH AUDITORS’ REPUTATION AS MODERATORS DURING COVID-19 PANDEMIC Dwi Nova Wijaya
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i1.58569

Abstract

The study aims to analyze the characteristics of the board of directors and audit committee of companies that are listed on the Indonesia stock exchange. It will also look into their earning management practices during the pandemic. The sample was obtained through a purposive sampling method. It was selected from the various observation periods of the Indonesia stock exchange's benchmark index, the Kompas-100. Data analysis was carried out using a combination of data panel and moderated regression techniques. The results of the study revealed that the size of the board of commissioners and the audit committee of companies significantly decreased the earning management practices of companies during the pandemic. On the other hand, the increase in the number of audit committee members also increased the earning management practices of companies. A reputable audit and an independent committee were instrumental in decreasing the activities of companies in their earnings management. This study is novel as it investigated the relationship between variables during the pandemic situation.JEL: G34.
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