Early Melian Setyadi, . (2022) KEAHLIAN KOMITE AUDIT MEMODERASI PENGARUH FUNGSI AUDIT INTERNAL TERHADAP MANAJEMEN LABA RIIL. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (5MB) |
|
Text
AWAL.pdf Download (6MB) |
|
Text
BAB 1.pdf Download (597kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (809kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (660kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (798kB) |
|
Text
BAB 5.pdf Download (512kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (639kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (5MB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (6MB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (16MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (375kB) |
Abstract
Purpose: The purpose of this paper is to develop a theoretical framework that examines the effect of the internal audit function in terms of certification, expertise, and size of internal audit on real earnings management and also, the expertise of the audit committee can moderate the effect of the internal audit function through certification, expertise, and size of internal audit measures on real earnings management within the company. Methodology: Real earnings management was processed by Cohen and Zarowin’s model. The research was conducted using quantitative methods and secondary data. The data is obtained from the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Results: This study prove that expertise of internal audit and size of internal audit have a significant negative effect on real earnings management through production cost and discretionary expense and audit committee expertise can moderate the influence of audit internal expertise and audit internal size on real earnings management based on production cost and discretionary expense. Implication: The results of this empirical studies can reduce real earnings management practices for parties related to financial statements such as regulator, companies, investors, creditors, and other stakeholders in Indonesia and its surroundings.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1810112156] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Akhmad Saebani] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Earnings Management, Real Earnings Management, Internal Audit Function, Audit Committee. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Early Melian Setyadi |
| Date Deposited: | 02 Mar 2022 02:39 |
| Last Modified: | 02 Mar 2022 02:39 |
| URI: | http://repository.upnvj.ac.id/id/eprint/15798 |
Actions (login required)
 |
View Item |