PENGARUH MEKANISME KOMITE AUDIT TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN YANG MELAKUKAN MANAJEMEN LABA UNTUK MENGHINDARI KERUGIAN

Authors

  • Eva Vajriyanti
  • Imam Subekti
  • Abdul Ghofar

DOI:

https://doi.org/10.22219/jrak.v6i1.5076

Abstract

This study is conducted on companies in Indonesia during 2012-2015. This research is conducted
to test whether manager performs earnings management to avoid negative earnings. This study
also examines the effect of the mechanism of audit committee on earnings management. This
study provides empirical evidence that manager performs earnings management to avoid negative earnings by increasing production costs and minimizing cash flow from operations. This
study also provides empirical evidence that the mechanism of audit committee which consist of
the size of audit committee, expertise of audit committee, as well as the audit committee meeting has no effect on earnings management by increasing production costs and minimizing cash
flow from operations.
Key words: Accrual earnings management, Mechanism of audit committee, Real earnings
management.

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Published

2017-12-07

Issue

Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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