EFEKTIVITAS PERAN KOMITE AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2016

DEVI, SRI and Mukhtaruddin, Mukhtaruddin and Kalsum, Umi (2018) EFEKTIVITAS PERAN KOMITE AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2016. Undergraduate thesis, Sriwijaya University.

Preview	Text RAMA_62201_01031281419018_0010126703_0203078202_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031281419018_0010126703_0203078202_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (139kB) | Request a copy
	Text RAMA_62201_01031281419018_0010126703_0203078202_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (269kB) | Request a copy
	Text RAMA_62201_01031281419018_0010126703_0203078202_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (163kB) | Request a copy
	Text RAMA_62201_01031281419018_0010126703_0203078202_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (383kB) | Request a copy
	Text RAMA_62201_01031281419018_0010126703_0203078202_06.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (92kB) | Request a copy
	Text RAMA_62201_01031281419018_0010126703_0203078202_07_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (106kB) | Request a copy
	Text RAMA_62201_01031281419018_0010126703_0203078202_08_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (258kB) | Request a copy

Abstract

This research aimed 10 present empincal evidence about audit committee role through earnings management that was happened in family corporation. Variables that were tested in this research were independent and dependent. lndependent variable tested in this research was consist of individual characteristic of audit comminttee (age. gender. accounting education. and meeting performance). Meanwhile, the dependent variable was earnings management measured with discretionary accruals and it was estimated by using the model of Modified Jones Models. This research used 99 observation data that were consist of 11 family corporations listed in Indonesian slock Exchange (BEI) during 2008 - 2016 period of time. Sampling method of this research used purposive sampling. The data about audit commttee was taken from anual report of the corporation. Than. the data was analyzed by using multiple timer analysis. The result of this research showed that audit committee roles like 4 individual characteristics (age, gender, accounting education, and meeting performance) did not have significant influence througb earnings management happened in family corporation. This condition indicated that audit committee role as supervisor institution for financial report of company was not efective because there was family member intervention in the corporation

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	audit committee. Earnings Management, and Family Corporation.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	13 Sep 2019 03:50
Last Modified:	13 Sep 2019 03:50
URI:	http://repository.unsri.ac.id/id/eprint/7314

Actions (login required)

View Item