Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi

Mohammad Natsir (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)
I Dewa Nyoman Badera (Fakultas Ekonomi dan Bisnis, Universitas Udayana)

E-JURNAL AKUNTANSI
Vol 30 No 1 (2020)

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