1 research outputs found
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Non Keuangan Terdaftar di BEI Tahun 2015)
The purpose of this study is to analyze the effect of audit quality on
earnings management with audit committee effectiveness as a moderation variable.
The proxies used for audit quality in this study are industry specialist auditors, big
four KAP, and audit tenure.
This study uses the number of samples of 271 non-financial companies
listed on the Indonesia Stock Exchange in 2015. The data used in this study is
secondary data contains data about the date of publication of the company's
financial statements on BEI website and annual reports of companies listed on BEI
2015. Sample selection procedure using purposive sampling method and using
multiple linear regression analysis as data analysis technique in this research.
The results of statistical tests show that big four KAP moderated by audit
committee effectivenness have a negative and significant on earnings management.
However, industry specialist auditors moderated by audit committee effectivenness
are positively and insignificant and the audit tenure moderated by the audit
committee effectivenness has a negative and insignificant effect on earnings
management