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- W2522930994 abstract "This study aimed to analyze the influence of audit committees of the realearnings management. Securities and Exchange Commission issued rules to anymanufacturing company to establish an audit committee. Agency problems withinthe company will be controlled by the audit committee.The sample used is secondary data from the Indonesia Stock Exchange(BEI) is a manufacturing company’s annual report and financial report in 2012-2014. Variable earnings management and audit committee analyzed usingmultiple linear regression analysis method to test hypothesis testing and statisticaltest statistic t and F. This is because the variable are tested more than oneindependent variable.These results indicate that the variable expertise finance of committeeaudit and number of audit committee has positive significant on real earningsmanagement. Number of additional position held by chief audit committee hasnegative significant on earnings management. While tenure chief of auditcommittee has no impact on real earnings management." @default.
- W2522930994 created "2016-09-30" @default.
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- W2522930994 creator A5091889155 @default.
- W2522930994 date "2016-06-23" @default.
- W2522930994 modified "2023-09-27" @default.
- W2522930994 title "PENGARUH KARAKTERISTIK KOMITEAUDIT TERHADAP MANAJEMEN LABA RIIL(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar diBursa Efek Indonesia Tahun 2012-2014)" @default.
- W2522930994 hasPublicationYear "2016" @default.
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