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Ditemukan 116068 dokumen yang sesuai dengan query
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Siagian, Delfita
Pengaruh keahlian keuangan anggota komite audit terhadap manajemen laba dengan peran status sebagai variabel moderasi = The impact of financial expertise audit committee on earnings management and the role of status as a moderating variable
"[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.
, The aim of this research is to examine the impact of financial expertise audit
committee measured by audit committee experience in accounting, supervision,
financial on earnings management with the role of status (elite university, degree
education, and multiple directorship) as a moderating variable. This research use
measurement discretionary accruals for earnings management with use model
Kasznik (1999). The result of this research shows that audit commite financial
expertise has no significant impact on earnings management. Audit committee
status higher in management status also relatively no influence the impact of
financial literacy audit committee and earnings management.]"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61548
UI - Skripsi Membership  Universitas Indonesia Library
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Aninta Sagitaria
Peran keahlian keuangan dan status komite audit dalam menekan manajemen laba riil perusahaan = Role of audit committee financial expertise and status in reducing corporate real earnings management
"Tujuan dari penelitian ini adalah mengetahui peran keahlian keuangan yang diukur berdasarkan latar belakang pendidikan komite audit dalam bidang akuntansi dan keuangan serta perolehan sertifikat CPA dan status komite audit relatif terhadap dewan direksi dalam menekan manajemen laba riil. Status komite audit dan dewan direksi diukur dengan menggunakan parameter pengalaman menjabat di perusahaan publik terdaftar di Bursa Efek Indonesia pada saat ini maupun masa lalu; pengalaman menjabat di perusahaan publik dengan jenis industri yang sama pada saat ini maupun masa lalu; pengalaman menjabat di perusahaan publik sektor keuangan atau institusi keuangan pada saat ini maupun masa lalu; pengalaman menjabat di institusi pemerintahan pada saat ini maupun masa lalu; dan gelar dari institusi pendidikan elit. Sampel dari penelitian ini adalah perusahaan-perusahaan publik sektor non-keuangan terdaftar di Bursa Efek Indonesia pada tahun 2013-2016. Total observasi adalah sebanyak 1080 firm-years. Hasil dari penelitian ini menunjukkan bahwa keahlian keuangan komite audit belum mampu menekan manajemen laba riil, sedangkan status komite audit mampu untuk menekan manajemen laba riil. Selain itu, peneliti juga menemukan bahwa status komite audit belum mampu memperkuat keahlian keuangan komite audit untuk menekan manajemen laba riil perusahaan.
The study aims to examine the role of audit committee financial expertise measured by audit committee educational background in accounting and finance and CPA certification and status relative to board of directors in reducing real earnings management. Status for both audit committee and board of directors measured by the current or previous employment in Indonesia Stock Exchange IDX listed companies in Indonesia current or previous employment in the Indonesia public companies with similar industries current or previous employment in the Indonesia public financial sector companies or financial institutions current or previous employment in Indonesia government institutions and a degree from prestigious educational institutions. Samples of this research consists of Indonesia Stock Exchange IDX listed non financial companies with a period of observation of 2013 2016. The total observations are 1080 firm years. The result of this study shows that audit committee financial expertise has no impact in reducing corporate real earnings management. Meanwhile, audit committe status can reduce corporate real earnings management. This study also finds that audit committee status has not been able to strengthen audit committee financial expertise to reduce corporate real earnings management."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Muhammad Rizqi Rifianto
Pengaruh karakteristik dewan komisaris dan komite audit terhadap performa bank di Indonesia = The influence of board of commissioner and audit committee characteristics on Indonesian bank performance
"[ ABSTRAK
Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.
ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]"
Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2016
S61690
UI - Skripsi Membership  Universitas Indonesia Library
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Hanif Ramadhan Widitya
Pengaruh diversitas direksi terhadap praktik manajemen laba dengan komite audit sebagai variabel pemoderasi = The effect of diversity on board of directors on earnings management with audit committee as the moderating variable
"Penelitian ini bertujuan untuk menguji pengaruh diversitas direksi terhadap praktik manajemen laba. Penelitian ini juga bertujuan untuk menguji peran komite audit sebagai variabel moderasi terhadap pengaruh diversitas direksi pada praktik manajemen laba. Pada penelitian ini, diversitas direksi dibagi menjadi 4 empat variabel, yaitu diversitas gender, diversitas tingkat pendidikan, diversitas masa jabatan, dan diversitas etnis. Untuk masing-masing diversitas, diukur menggunakan Blau Index. Manajemen laba diukur dengan menggunakan model Kasznik-Kothari. Komite audit sebagai variabel pemoderasi diukur menggunakan ASEAN Corporate Governance Scorecard. Penelitian ini menggunakan data sekunder yang berasal dari perusahaan-perusahaan publik non-keuangan di Indonesia selama periode 2014-2016.
Hasil penelitian menunjukkan bahwa perusahaan-perusahaan yang pada dewan direksinya terdapat diversitas tingkat pendidikan, dapat mencegah praktik manajemen laba di perusahaan. Hasil penelitian juga menunjukkan bahwa peran komite audit sebagai pemoderasi, dapat menjadikan diversitas gender pada direksi berpengaruh negatif terhadap manajemen laba dan memperlemah hubungan negatif diversitas tingkat pendidikan terhadap manajemen laba. Selain itu, komite audit sebagai pemoderasi dapat menjadikan diversitas masa jabatan pada direksi berpengaruh positif terhadap manajemen laba. Namun, komite audit tidak dapat memberikan peran moderasinya pada hubungan diversitas etnis dan manajemen laba, karena setelah dimoderasi komite auditpun diversitas etnis tetap tidak mampu mempengaruhi manajemen laba.
The purpose of this study is to examine the effect of diversity on board of directors on earnings management. This research also examines the influences of audit committee as the moderator effect to diversity on board of directors on earnings management. In this research, diversity on board of directors is divided into 4 four variables, i.e. gender diversity, level of education diversity, tenure diversity and ethnic diversity. Each diversity is measured using Blau Index. Earnings Management is measured using accrual based Kasznik Kothari model. As a moderator effect, audit committee measured by ASEAN Corporate Governance Scorecard. This study using secondary data derived from publicly non financial listed firms in Indonesian during 2014 2016.
The results show evidences that companies with more diversified level of education on board of directors can make lower earnings management. The results also show that the role of the audit committee as a moderator can make the gender diversity of the directors negatively affect earnings management and weaken the negative relationship of education level to profit management. In addition, the audit committee as moderator can make the diversity of tenure on the board of directors have a positive effect on earnings management. However, the audit committee can not provide its moderating role in the relationship of ethnic diversity and earnings management, because once the audit committee is moderated the ethnic diversity remains unable to influence earnings management."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Nurul Mutmainnah
Analisis pengaruh kualitas Komite Audit terhadap kualitas pelaporan keuangan perusahaan dengan kualitas audit sebagai variabel moderasi = Analysis of the impact of Audit Committee quality on company financial reporting quality with audit quality as a moderating variable
"Penelitian ini meneliti pengaruh kualitas komite audit yang diukur dari independensi, keahlian di bidang akuntansi dan keuangan, jumlah rapat, dan jumlah anggota, terhadap kualitas pelaporan keuangan perusahaan dengan kualitas audit sebagai variabel moderasi. Pengukuran kualitas pelaporan keuangan menggunakan tiga dimensi yaitu persistensi, prediktabilitas, dan rata-rata, dan spesialisasi industri. Hasil dari penelitian ini menunjukkan bahwa secara umum independensi, serta keahlian di bidang akuntansi dan keuangan berpengaruh positif terhadap kualitas pelaporan keuangan. Jumlah rapat tidak berpengaruh signifikan terhadap kualitas laporan keuangan dan jumlah anggota berpengaruh negatif terhadap kualitas laporan keuangan. Kualitas audit dengan pengukuran tipe auditor eksternal secara umum memperkuat hubungan antara kualitas komite audit dengan kualitas laporan keuangan, sedangkan biaya audit rata-rata dan spesialisasi industri relatif lemah dalam mempengaruhi hubungan antara kualitas komite audit dan kualitas laporan keuangan dari sampel perusahaan yang terdaftar di BEI tahun 2008 dan 2009.
The purpose of this research is to examine and investigate the impact of audit committee quality measured by audit committee independence, audit committee financial expertise, number of meeting, and audit committee size on the quality of company financial reporting with audit quality as a moderating variable. This research uses three measurements for financial reporting quality which are persistency, predictability, and conservatism whereas audit quality measured by auditor types, weighted audit fees, and industry specialization. The results of this research prove that, in general, audit committee independence and financial expertise give positive impact on financial reporting quality. Number of meeting does not give significant impact. Meanwhile, audit committee size has a negative correlation with financial reporting quality in general. Audit quality as a moderating variable which measured by external auditor types, in general, strengthens the relationship between audit committee quality and financial reporting quality, while weighted audit fee and industry specialization relatively weak influence the relationship between audit committee quality and financial reporting quality from all companies listed in Indonesia Stock Exchange for the year 2008 and 2009."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012
S-Pdf
UI - Skripsi Open  Universitas Indonesia Library
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Aisyah Istiqomah
Analisis pengaruh earnings management terhadap stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel moderasi = The effect of earnings management on stock return with audit quality and the effectiveness of audit committee as moderating variables
"[ ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadap
stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel
pemoderasi. Earnings Management diukur menggunakan akrual diskresioner dengan
menggunakan model Modified Jones. Stock Return diukur dengan menggunakan
imbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big
4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakan
jumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan dengan
menggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa Efek
Indonesia untuk periode 2012-2014 dengan menggunakan metode purposive
sampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earnings
management dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitas
komite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwa
earnings management memiliki hubungan negatif signifikan dengan stock return.
Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas audit
mampu memoderasi hubungan earnings management dan stock return dengan
memperlemah hubungan negatif, begitu pula dengan efektivitas komite audit
memoderasi dengan memperlemah hubungan negatif.;
ABSTRACT This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.]"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61931
UI - Skripsi Membership  Universitas Indonesia Library
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Reza Krishnawardana
Pengaruh manajerial overconfidence terhadap imbal jasa audit dan peran komite audit: studi di Asean = The effect of managerial overconfidence on audit fee and the role of the audit committee case study in Asean
"ABSTRAK
Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tentang pengaruh manajerial overconfidence terhadap biaya audit di negara-negara ASEAN. Penelitian ini juga menguji peran komite audit pada hubungan antara manajerial overconfidence dan biaya audit di negara-negara ASEAN. Manajer yang terlalu percaya diri cenderung melebih-lebihkan proyeksi arus kas di masa depan tetapi meremehkan dampak dari kejadian buruk sehingga meningkatkan risiko audit bagi auditor. Sebaliknya, biaya audit untuk perusahaan dengan manajer yang terlalu percaya diri akan lebih rendah jika manajer meminta lebih sedikit ruang lingkup audit karena rasa percaya diri yang tinggi dalam pelaporan keuangan perusahaan mereka atau keinginan untuk mengurangi pengawasan auditor atas praktik akuntansi agresif. Sampel dalam penelitian ini adalah perusahaan yang publik yang terdaftar di 5 negara ASEAN: Indonesia, Malaysia, Singapura, Filipina, dan Thailand dari 2014 hingga 2016. Hasil penelitian menunjukkan bahwa manajerial over confidence berpengaruh positif pada biaya audit. Tidak ada bukti bahwa komite audit mampu berperan sebagai pemoderasi pengaruh manajerial overconfidence terhadap biaya audit.
ABSTRACT
The purpose of this study is to provide empirical evidence about the effect managerial overconfidence on audit fee in ASEAN countries. This research also examines the role of the audit committee on the relationship between managerial overconfidence and audit fee in ASEAN countries. Overconfident managers tend to overestimate the projected future cash flows of projects but underestimate the impact of adverse events which will increase the audit risk. Conversely, audit fees for companies with an overconfident manager will be lower if managers demand less audit services due to either hubris in their companies rsquo financial reporting or a desire to reduce auditor scrutiny over aggressive accounting practices. Sample in this study are listed firms in 5 ASEAN countries Indonesia, Malaysia, Singapore, Philippine, and Thailand from 2014 to 2016 with purposive sampling method. The result of the study showed that managerial overconfidence has positive effect on audit fee. There is no evidence that audit committees are can act as a moderating the effect of managerial overconfidence on audit fee, so investors need to consider the impact of managerial overconfidence in corporate decision making. This research is expected to be used as empirical evidence and reference in subsequent research and complementing previous research results related to managerial overconfidence and audit fee."
2018
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
cover
Sari Anggraini
Pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual = The influence of audit committee's role, effectiveness proportion of independent commissioner and audit quality on accrual quality / Sari Anggraini
"ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual. Efektivitas peran komite audit dinilai berdasarkan aktivitas, ukuran dan kompetensi komite audit. Kualitas akrual diukur menggunakan model Dechow dan Dichev (2002) dan dimodifikasi oleh McNichols (2002) dan Francis et al. (2005). Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data Bursa Efek Indonesia dengan sampel sebanyak 114 perusahaan manufaktur untuk periode 2008 – 2010. Berdasarkan hasil pengujian, ditemukan bahwa variabel kualitas audit berpengaruh signifikan terhadap kualitas akrual, dan variabel efektivitas peran komite audit berpengaruh signifikan terhadap kualitas akrual. Variabel proporsi komisaris independen tidak berpengaruh signifikan terhadap kualitas akrual, namun apabila perhitungan proporsi komisaris independen disesuaikan dengan masa jabatan anggota komisaris independen, maka variabel tersebut menunjukkan pengaruh signifikan terhadap kualitas akrual.
ABSTRACT
The aim of this research are to determine the effect of audit committee’s role effectiveness, proportion of independent commissioner and audit quality on accrual quality. The effectiveness of audit committee’s role is measured by activity, size and competence of the audit committee. Accrual quality is measured by using the model which proposed by Dechow and Dichev (2002) and modified by McNichols (2002) and Francis et al. (2005). The method of analysis used multiple regression. This research uses empirical data from Indonesia Stock Exchange with 114 samples from manufacturing firms for 2008 to 2010 period. Based on the test result, this research found that audit quality have a significant impact on accrual quality, and the audit committee effectiveness have a significant effect to accrual quality. Proportion of independent commissioners has no significant effect on accrual quality, but when the calculation of proportion of independent commissioner is adjusted with independent commissioner tenure, the result shows a significant impact on accrual quality."
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
T33769
UI - Tesis Membership  Universitas Indonesia Library
cover
Robby Jubinsar
Pengaruh manajemen laba terhadap yield spread obligasi dan skor efektivitas dewan komisaris dan komite audit sebagai variabel moderasi = The effect of earning management on yield spread bonds with board of commissioner and audit committee effectiveness as variabel moderating / Robby Jubinsar
"ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba terhadap yield
spread obligasi dengan skor efektivitas dewan komisaris dan komite audit sebagai
variabel moderasi. Praktik manajemen laba yang diukur berdasarkan dari
discretionary accruals, diukur dengan menggunakan model Modified Jones dan
model Kaznik. Skor efektivitas dewan komisaris dan komite audit diukur berdasarkan
skor yang dikembangkan oleh Hermawan (2009) berdasarkan karakteristik
independensi, aktivitas, jumlah anggota dan kompetensi. Pengujian hipotesis
dilakukan dengan menggunakan regresi data panel dengan sampel 97 obligasi yang
dikeluarkan oleh 38 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun
2009 sampai tahun 2012. Hasil penelitian ini menunjukkan bahwa komite audit yang
semakin efektif memperlemah pengaruh positif manajemen laba terhadap yield
spread obligasi. Sedangkan dewan komisaris yang efektif akan memperlemah
pengaruh positif manajemen laba terhadap yield spread hanya apabila tidak diuji
bersama dengan komite audit. Hal ini mengindikasikan bahwa komite audit memiliki
peran lebih dominan dalam mengurangi pengaruh positif manajemen laba terhadap
yield spread obligasi.
ABSTRACT
This research aimed to know the influences of earning management on yield spread
bonds with board of commissioner and audit committee effectiveness as variabel
moderating. Earning management or discretionary accruals is assessed by Modified
Jones model and Kaznik model. Board of commissioner and audit committee
effectiveness are assessed by scoring that is developed by Hermawan (2009), which
are assessed by independency, activity, size, and competency. Hypothesis-testing
used panel regression with sampel 97 bonds which are issued by 38 emittens, that are
traded at Indonesia Stock Exchange in 2009 until 2012. The results of this research
represent that audit committee which is more effective can decrease the positive
influences of earnings management on yield spread bonds. Whereas, the effective
board of commissioner can decrease the positive influences of earnings management
on yield spread bonds if the board of commissioner is tested without audit committee.
So, this gives evidence that audit committee has more dominant roles to decrease the
positive influence of earnings management on yield spread."
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S54017
UI - Skripsi Membership  Universitas Indonesia Library
cover
Mohamad Rifai
Analisis pengaruh karakteristik komite audit terhadap luas pengungkapan forward-looking = The effect of audit committee characteristics on forward-looking disclosure
"ABSTRACT
Penelitian ini bertujuan untuk melihat pengaruh dari karakteristik komite audit terhadap luas pengungkapan forward-looking pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Karakteristik yang diuji adalah keahlian komite audit, frekuensi rapat komite audit, dan ukuran komite audit. Untuk mengukur luas pengungkapan forward-looking, penelitian ini melakukan content analysis menggunakan checklist yang berisi 22 butir pengungkapan forward-looking. Sampel pada penelitian ini berjumlah 285 perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Hasil penelitian ini menunjukkan bahwa keahlian akuntansi, keahlian keuangan, frekuensi rapat komite audit, dan ukuran komite audit memiliki pengaruh positif yang signifikan terhadap luas pengungkapan forward-looking.
ABSTRACT
The purpose of this study is to investigate the impact of audit committee characteristics on forward looking disclosure in non financial companies listed on Indonesian Stock Exchange in 2015. Characteristics of Audit Committee that examined are audit committee expertise, frequency of meeting, and audit committee size. Forward looking disclosure is measured using content analysis based on checklist consisted of 22 forward looking items. There are 285 non financial companies listed in Indonesian Stock Exchange in 2015 used as sample for this research. The result show accounting expertise, financial expertise, frequency of meeting, and audit committee size have positive impact on the extent of forward looking disclosure."
2017
S65602
UI - Skripsi Membership  Universitas Indonesia Library
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