KEAHLIAN KOMITE AUDIT MEMODERASI PENGARUH FUNGSI AUDIT INTERNAL TERHADAP MANAJEMEN LABA RIIL
Purpose: The purpose of this paper is to develop a theoretical framework that examines the effect of the internal audit function in terms of certification, expertise, and size of internal audit on real earnings management and also, the expertise of the audit committee can moderate the effect of the...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Published: |
2022-01-04.
|
| Subjects: | |
| Online Access: | Link Metadata |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Purpose: The purpose of this paper is to develop a theoretical framework that examines the effect of the internal audit function in terms of certification, expertise, and size of internal audit on real earnings management and also, the expertise of the audit committee can moderate the effect of the internal audit function through certification, expertise, and size of internal audit measures on real earnings management within the company. Methodology: Real earnings management was processed by Cohen and Zarowin's model. The research was conducted using quantitative methods and secondary data. The data is obtained from the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Results: This study prove that expertise of internal audit and size of internal audit have a significant negative effect on real earnings management through production cost and discretionary expense and audit committee expertise can moderate the influence of audit internal expertise and audit internal size on real earnings management based on production cost and discretionary expense. Implication: The results of this empirical studies can reduce real earnings management practices for parties related to financial statements such as regulator, companies, investors, creditors, and other stakeholders in Indonesia and its surroundings. |
|---|---|
| Item Description: | http://repository.upnvj.ac.id/15798/1/ABSTRAK.pdf http://repository.upnvj.ac.id/15798/12/AWAL.pdf http://repository.upnvj.ac.id/15798/14/BAB%201.pdf http://repository.upnvj.ac.id/15798/15/BAB%202.pdf http://repository.upnvj.ac.id/15798/16/BAB%203.pdf http://repository.upnvj.ac.id/15798/17/BAB%204.pdf http://repository.upnvj.ac.id/15798/18/BAB%205.pdf http://repository.upnvj.ac.id/15798/19/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/15798/9/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/15798/10/LAMPIRAN.pdf http://repository.upnvj.ac.id/15798/11/HASIL%20PLAGIARISME.pdf http://repository.upnvj.ac.id/15798/13/ARTIKEL%20KI.pdf |