KARAKTERISTIK PRIBADI KOMITE AUDIT DAN PRAKTIK MANAJEMEN LABA

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 26 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir

Penelitian ini dilakukan untuk mengetahui bagaimana dampak penerapan komite audit, dengan proksi berupa karakteristik dari komite audit, sebagai sebuah aplikasi penerapan good corporate governance, terhadap praktik manajemen laba dalam perusahaan. Penelitian ini meneliti dampak dari karakteristik pribadi komite audit (yang dilihat dari karakteristik pribadi ketua komite audit) yang diukur dengan menggunakan beberapa ukuran seperti umur, latar belakang akuntansi dan keuangan, pengalaman bekerja di KAP, pernahnya menjadi bagian dari manajemen perusahaan, tingkat pendidikan, terhadap praktik manajemen laba.

Dr. Ratna Wardhani 

Herunata Joseph

 ABSTRACT 

This study aims to determine the relationship between audit committee characteristics with the practice of earnings management in a company. This research examined the characteristics of the chairman of the audit committee as part of the most influential in an audit committee. Characteristics of the audit committee that investigated in this study include the age of the chairman of the audit committee, financial and accounting background, the experience became a partner in the accounting firm, experience of being part of internal management and education level. While earnings management calculated with discretionary accruals. Discretionary accruals values calculated using the Kaznik model. The results showed that the accounting and financial background variables are related negatively to earnings management. Another variable that has significant impact is the experience of being a partner at accounting firm which is positively related to earnings management. Several control variables in the study, namely firm size and growth opportunity, also proved to have an influence on earnings management. Firm size has a positive relationship, while the growth opportunity has a negative relationship. 

Keywords: audit committee, characteristics, earnings management, corporate governance