Efektivitas Komite Audit dan Manajemen Laba

Mei Rinta

Abstract


This study investigates the effectiveness of corporate governance and earnings’ management. During 2016-2018, 333 samples of manufacturing companies were obtained. Multiple linear regression method was used to analyze data. The test results show that the number of board of directors’ members and earnings’ management have a negative insignificant, the audit committee meetings have a negative significant, and the number of audit committee’s members have a positive insignificant. This study contributes to enrich the earnings’ management literature and adds novelty in how corporate governance structures interact to influence earnings’ management.


Abstrak

Kajian ini menyelidiki efektivitas tata kelola perusahaan dan manajemen laba. Selama tahun 2016-2018, diperoleh 333 sampel perusahaan manufaktur. Metode regresi linier berganda digunakan untuk menganalisis data. Hasil pengujian memperlihatkan jumlah anggota dewan direksi dan manajemen laba mempunyai hasil tidak signifikan negatif, pertemuan komite audit mempunyai hasil signifikan negatif, dan jumlah anggota komite audit mempunyai hasil tidak signifikan positif. Penelitian ini berkontribusi dalam memperkaya literatur manajemen laba dan menambah kebaruan pada bagaimana struktur tata kelola perusahaan berinteraksi untuk memengaruhi manajemen laba. 


Keywords


Accounting; Corporate Governance

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DOI: http://dx.doi.org/10.33795/jraam.v5i2.011

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