ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN ADOPSI IFRS TERHADAP KUALITAS LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010- 2012)V

Abstract

The objective of this research is to examine the characteristics of the audit committee (the size of the membership of the audit committee, the number of audit committee meetings, and audit committee independence) and adoption of IFRS-based accounting standards toward companies earnings quality. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2010-2012. Based on purposive sampling technique, it got 45 companies as research samples, so as long as 3 years observation there were 135 annual reports were analyzed. The method of analysis of this research was multiple regression. The results of this research showed that the size of the membership of the audit committee has significant influence to earnings quality; the number of audit committee meetings doesn’t have significant influence to earnings quality; audit committee independence has significant influence to earnings quality; meanwhile adoption of IFRS-based accounting standards doesn’t have significant influence to earnings quality