Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba

Mardhatillah, Mardhatillah (2024) Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Mardhatillah (41183403170125)
The influence of audit committee characteristics on earnings management (study of
food and beverage sub-sector industrial sector companies listed on the Indonesian
Stock Exchange in 2020-2022.
xii + 129 pages + 11 tables + 1 image + 17 attachments
Keywords: audit committee independence, audit committee size, audit committee
meeting frequency, audit committee financial expertise , earnings management
This research aims to determine whether the independence of the audit
committee, the size of the audit committee, the frequency of audit committee
meetings, the financial expertise of the audit committee have an effect on earnings
management.
The analytical method used to test the hypothesis is multiple linear
regression analysis using SPSS version 27 software. The data used is secondary
data sourced from financial reports and annual reports , companies in the food and
beverage subsector industrial sector listed on the Indonesia Stock Exchange in
2020 -2022. The sample consisted of 65 data using a purposive sampling technique.
Based on the results of multiple linear regression, the independent variable
IKA (audit committee independence) has a negative coefficient with a significance
level of 0.855. The independent variables UKA (audit committee size), FPKA (audit
committee meeting frequency), and FEKA ( audit committee financial expertise )
have positive coefficients with significance levels of 0.001, 0.017, and 0.938
respectively.
In conclusion, the results of this research show that UKA (audit committee
size) and FPKA (audit committee meeting frequency) have a positive effect on
earnings management. IKA (audit committee independence) and FEKA ( audit
committee financial expertise ) have no effect on earnings management.
Bibliography: 59 (1976-2023)

Item Type:	Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:	Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Maysaroh Chairunnisa, Nurlaila 0408068903
Keywords / Kata Kunci:	independensi komite audit, ukuran komite audit, frekuensi pertemuan komite audit, financial expertise komite audit, manajemen laba
Subjects:	Akuntansi Keuangan
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Ms. Mardhatillah .
Date Deposited:	05 Jul 2024 07:38
Last Modified:	05 Jul 2024 07:38
URI:	http://repository.umindonesia.ac.id/id/eprint/5457

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