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ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan yang diukur
berdasarkan pengalaman di bidang akuntansi, supervisi dan keuangan terhadap
manajemen laba dengan peran status (lulusan universitas elit, tingkat gelar
pendidikan, dan kepemimpinan ganda) sebagai variabel moderasi. Manajemen
laba diukur dengan menghitung abnormal akrual menggunakan model Kasznik
(1999). Hasil penelitian ini menyimpulkan bahwa keahlian keuangan komite audit
tidak terbukti mempengaruhi manajemen laba. Peran status komite audit yang
lebih tinggi dibandingkan status manajemen juga tidak terbukti dapat memperkuat
pengaruh keahlian keuangan komite audit terhadap manajemen laba.
ABSTRACT The aim of this research is to examine the impact of financial expertise auditcommittee measured by audit committee experience in accounting, supervision,financial on earnings management with the role of status (elite university, degreeeducation, and multiple directorship) as a moderating variable. This research usemeasurement discretionary accruals for earnings management with use modelKasznik (1999). The result of this research shows that audit commite financialexpertise has no significant impact on earnings management. Audit committeestatus higher in management status also relatively no influence the impact offinancial literacy audit committee and earnings management.;The aim of this research is to examine the impact of financial expertise auditcommittee measured by audit committee experience in accounting, supervision,financial on earnings management with the role of status (elite university, degreeeducation, and multiple directorship) as a moderating variable. This research usemeasurement discretionary accruals for earnings management with use modelKasznik (1999). The result of this research shows that audit commite financialexpertise has no significant impact on earnings management. Audit committeestatus higher in management status also relatively no influence the impact offinancial literacy audit committee and earnings management.;The aim of this research is to examine the impact of financial expertise auditcommittee measured by audit committee experience in accounting, supervision,financial on earnings management with the role of status (elite university, degreeeducation, and multiple directorship) as a moderating variable. This research usemeasurement discretionary accruals for earnings management with use modelKasznik (1999). The result of this research shows that audit commite financialexpertise has no significant impact on earnings management. Audit committeestatus higher in management status also relatively no influence the impact offinancial literacy audit committee and earnings management., The aim of this research is to examine the impact of financial expertise auditcommittee measured by audit committee experience in accounting, supervision,financial on earnings management with the role of status (elite university, degreeeducation, and multiple directorship) as a moderating variable. This research usemeasurement discretionary accruals for earnings management with use modelKasznik (1999). The result of this research shows that audit commite financialexpertise has no significant impact on earnings management. Audit committeestatus higher in management status also relatively no influence the impact offinancial literacy audit committee and earnings management.]
S61548-Delfita Siagian.pdf :: Unduh