Pengaruh Adopsi IFRS, Struktur Komite Audit dan Kinerja Perusahaan terhadap Manajemen Laba
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Date
2017-06-05Author
Amindra Prasetya Eka Wijaya, 13312
017
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Earnings Management is an opportunistic behavior of managers conducted
to maximize corporate utility in the face of compensation contracts, debt contracts
and political costs The purpose of this study was to: (1) analize the effect of
structure audit committee on earnings management on Manufacturing Companies
Listed on the Stock Exchange Year 2011 to 2014, and (2) the effect of companies
performance on earnings management on Manufacturing Companies Listed on
the Stock Exchange Year 2011-2014. This type of research is associative
regresional conducted to measure the relationship between variables. Sampling
was conducted through random sampling method. The number of samples in this
study were as many as 61 companies that meet the criteria of the sample. The data
collection is done through documentation study. Data analysis is performed
multiple regression analysis by F test, t test, and the test of determination. Results
of the analysis showed that: (1) the structure audit committee have a significant
effect on earnings management in Manufacturing Companies Listed on the Stock
Exchange Year 2011 to 2014 and (2) Companies performances have a significant
effect on the effect on earnings management in Manufacturing Companies Listed
on the Stock Exchange Year 2011 to 2014.
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