Pengaruh Karakteristik Personal Komite Audit Terhadap Manajemen Laba Dalam Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
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Institusion
STIE Indonesia Banking School
Author
Lestari, Three Karunia
Subject
HF5601 Accounting
Datestamp
2024-07-17 05:46:50
Abstract :
The purpose of this research is to obtain empirical evidence about the characteristic of committee audit affecting earnings management in manufacturing company listed in Indonesia Stock Exchange. The characteristics are age, gender, education and working experience Population in this research is manufacturing companies which consistently listed in Indonesia Stock Exchange during 2009 until 2012. There are 23 companies selected as finalsample. Hypothesis tested by using multiple regression analysis The result of the analysis indicate that education and working experience have influence on earnings management. While, audit committee age and gender do not have influence on earnings management. Keywords: Earnings Management, Audit Committee Age, Gender, Education, Working Experience.
The purpose of this research is to obtain empirical evidence about the characteristic of committee audit affecting earnings management in manufacturing company listed in Indonesia Stock Exchange. The characteristics are age, gender, education and working experience Population in this research is manufacturing companies which consistently listed in Indonesia Stock Exchange during 2009 until 2012. There are 23 companies selected as finalsample. Hypothesis tested by using multiple regression analysis The result of the analysis indicate that education and working experience have influence on earnings management. While, audit committee age and gender do not have influence on earnings management. Keywords: Earnings Management, Audit Committee Age, Gender, Education, Working Experience.
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