Skripsi

PENGARUH KOMITE AUDIT, STATUS KANTOR AKUNTAN PUBLIK, DAN SPESIALISASI INDUSTRI AUDITOR PADA MANAJEMEN LABA RIIL

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Penilaian

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This study aims to examine the influence of audit committee, audit firm status, auditor industry specialization in relation to real earnings management. Real earnings management methods used in this paper refer to technique combination used in research conducted by Roychowdurry (2006) that consists of sales manipulation, overproduction, and reduction of discretionary expenses. Audit committee variable in this paper consist of three proxies including meeting frequency, size, and financial and accounting expertise. The population of this study is manufacture companies listed on Indonesia Stock Exchange during 2016 until 2020 with purposive sampling as sampling method. Multiple regression analysis are run for data analysis. The results find that audit firm status influences negatively and significantly to real earnings management. Auditor industry specialization influences positively and significantly to real earnings management. None of commite audit variables affect real earnings management.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001428	T53762	T537622021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T537622021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xvii, 137 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Audit keuangan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

DS

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