PENGARUH KOMITE AUDIT, STATUS KANTOR AKUNTAN PUBLIK, DAN SPESIALISASI INDUSTRI AUDITOR PADA MANAJEMEN LABA RIIL

WINDA OLIVIA, PUTRI and Kencana, Dewi and Achmad, Soediro (2021) PENGARUH KOMITE AUDIT, STATUS KANTOR AKUNTAN PUBLIK, DAN SPESIALISASI INDUSTRI AUDITOR PADA MANAJEMEN LABA RIIL. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of audit committee, audit firm status, auditor industry specialization in relation to real earnings management. Real earnings management methods used in this paper refer to technique combination used in research conducted by Roychowdurry (2006) that consists of sales manipulation, overproduction, and reduction of discretionary expenses. Audit committee variable in this paper consist of three proxies including meeting frequency, size, and financial and accounting expertise. The population of this study is manufacture companies listed on Indonesia Stock Exchange during 2016 until 2020 with purposive sampling as sampling method. Multiple regression analysis are run for data analysis. The results find that audit firm status influences negatively and significantly to real earnings management. Auditor industry specialization influences positively and significantly to real earnings management. None of commite audit variables affect real earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Komite Audit, Status Kantor Akuntan Publik, Spesialisasi Industri Auditor, Manajemen Laba Riil
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms. Winda Olivia Putri
Date Deposited:	10 Sep 2021 05:50
Last Modified:	10 Sep 2021 05:50
URI:	http://repository.unsri.ac.id/id/eprint/53762

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