Krisna: Kumpulan Riset Akuntansi
Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi

The PENGARUH MEKANISME KOMITE AUDIT TERHADAP INCOME SMOOTHING

Adisti Maharani Krisna (Akademi Keuangan dan Perbankan Denpasar)

Article Info

Publish Date
05 Jul 2023

Abstract

This study aims to determine how the influence of the audit committee mechanism on income smoothing, where the audit committee mechanism is divided into four, namely the size of the audit committee, the independence of the audit committee, the expertise of the audit committee, and the number of audit committee meetings. Later this research is expected to provide input to companies to publish quality financial reports. The sample of this study uses LQ45 companies with a total of 114 observed companies. The results showed that the size and independence of the audit committee had a negative effect on income smoothing, while the expertise and number of audit committee meetings had not had a significant effect.

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Journal Info
Krisna: Kumpulan Riset Akuntansi
Website

Abbrev

krisna

Publisher

Universitas Warmadewa

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...