Pengaruh Independensi Komite Audit, Efektivitas Komite Audit Dan Leverage Terhadap Praktik Manajemen Laba Pada Perusahaan Di Sektor Industri Manufaktur Yang Terdaftar Di Bei Periode 2009 - 2011

Abstract

The aim of this research is to examine the influence of audit committee independency, audit committee effectiveness and leverage to earning management. The sample of this research are 87 data entries consisted of 29 manufacturing companies listed in Indonesia Stock Exchange at year 2009, 2010, 2011 and was extracted with non-probability sampling method. The statistical methods for examining hypothesis are simple linear regression and multiple regression analysis by using SPSS 17.0. The results of this research indicate that in partially audit committee independency and leverage have an influence to earning management, but audit committee effectiveness has no influence to earning management. The results of this research also indicate that in simultaneously audit committee independency, audit committee effectiveness and leverage altogether have influence to earning management