Pengaruh Adopsi IFRS, Struktur Komite Audit dan Kinerja Perusahaan terhadap Manajemen Laba

Abstract

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.