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PENGARUH AKTIVITAS DAN FINANCIAL LITERACY KOMITE AUDIT TERHADAP MANAJEMEN LABA ( Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015 )

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH AKTIVITAS DAN FINANCIAL LITERACY KOMITE AUDIT TERHADAP MANAJEMEN LABA ( Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015 )
 
Creator Badria, Lailatul
Maslichah, Hj.
 
Description ABSTRACTThis study aims to determine the effect of activity and audit committee financial literacy on earnings management in LQ 45 companies listed on the Indonesian Stock Exchange (BEI) in the period 2013-2015The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) in 2013-2015. While the sample is a company incorporated in LQ45. The sampling technique is done by purposive sampling method. The sample are 28  companies with three years of observation. So the total sample studied was 84 companies. The data used are secondary data retrieved  through technical documentation, that annual report of companies LQ45 years 2013-2015. The data were analyzed using multiple linear regression method. The results of this study indicate that (1) The size of the audit committee significant negative effect on earning management (2) Number of meetings of the audit committee significant negative effect on earning management (3) Financial Literacy competency audit committee no significant effect on earning management.Keywords: The size of the audit committee, number of meetings of the audit committe, financial literacy competency audit committee, earning management.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-02-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/157
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/157/156
 
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