PENGARUH INDEPENDENSI DAN KEAHLIAN KOMITE AUDIT TERHADAP MANAJEMEN LABA RIIL DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

• Main Author: Ditta Dwi Astuti, (Author)
• Format: Book
• Published: 2021-02-03.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/9913/13/ABSTRAK.pdf; http://repository.upnvj.ac.id/9913/44/AWAL.pdf; http://repository.upnvj.ac.id/9913/38/BAB%201.pdf; http://repository.upnvj.ac.id/9913/39/BAB%202.pdf; http://repository.upnvj.ac.id/9913/40/BAB%203.pdf; http://repository.upnvj.ac.id/9913/45/BAB%204.pdf; http://repository.upnvj.ac.id/9913/46/BAB%205.pdf; http://repository.upnvj.ac.id/9913/36/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/9913/43/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/9913/22/LAMPIRAN.pdf; http://repository.upnvj.ac.id/9913/11/ARTIKEL%20KI.pdf
• Keywords: HF5601 Accounting; HG Finance

This study is a quantitative research and aims to analyze the effect of audit committee independence and audit committee expertise on real earnings management with audit quality as a moderating variable and firm size, leverage, and profitability as control variables. Real earnis management is proceed by Roychowdhury's (2006) model, namely abnormal cash flow, abnormal discretionary expenses, and abnormal production costs. This study uses a secondary data drom annual reports of non-financial companies listed on the Indonesia Stock Exchange for the periode 2017-2019. The total sample studied was 516 sample, and used panel data regression as a method of analysis with Stata. The results of this study prove that audit committee independence and leverage have significant negative effect on real earnings management through the discretionary expenses and audit quality cannot moderate the relationship between audit committee independence and audit committee expertise on real earnings management.