PENGARUH INDEPENDENSI DAN KEAHLIAN KOMITE AUDIT TERHADAP MANAJEMEN LABA RIIL DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Ditta Dwi Astuti, . (2021) PENGARUH INDEPENDENSI DAN KEAHLIAN KOMITE AUDIT TERHADAP MANAJEMEN LABA RIIL DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative research and aims to analyze the effect of audit committee independence and audit committee expertise on real earnings management with audit quality as a moderating variable and firm size, leverage, and profitability as control variables. Real earnis management is proceed by Roychowdhury’s (2006) model, namely abnormal cash flow, abnormal discretionary expenses, and abnormal production costs. This study uses a secondary data drom annual reports of non-financial companies listed on the Indonesia Stock Exchange for the periode 2017-2019. The total sample studied was 516 sample, and used panel data regression as a method of analysis with Stata. The results of this study prove that audit committee independence and leverage have significant negative effect on real earnings management through the discretionary expenses and audit quality cannot moderate the relationship between audit committee independence and audit committee expertise on real earnings management.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 1710112141} [Pembimbing: Lidya Primta Surbakti] [Ketua Penguji: Husnah Nur Laela Ermaya] [Penguji 1: Ayunita Ajengtiyas]
Uncontrolled Keywords:	audit committee independence, audit committee expertise, audit quality and real earnings management.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Ditta Dwi Astuti
Date Deposited:	12 Aug 2021 09:38
Last Modified:	12 Aug 2021 09:38
URI:	http://repository.upnvj.ac.id/id/eprint/9913

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