PENGARUH INDEPENDENSI DAN KEAHLIAN KOMITE AUDIT TERHADAP MANAJEMEN LABA RIIL DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Ditta Dwi Astuti, .
Subject
HF5601 Accounting
Datestamp
2021-08-12 09:38:41
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.
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.
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