English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

The aim of this research is empirically to find out the influence of the the effect of audit quality and competence the audit committee on firm value with earning   manipulation as moderation variable. C ontrolling variabels firm size control variables and leverage. Sampel on this research is property, real estate and contruction company listed on Bursa Efek Indonesia for period 2011 – 2016. Based on purposive sampling, sampel that used for this research is 40 company with six year period, with the number of observations as many as 240 samples but there are 7 outliers samples, so the end of 233 samples. Analysis data method that used by multiple regression analysis. The result of the research concludes that the competence of audit committee has positive influence to firm value and earnings manipulation weakens the positive influence of the competence of audit committee on the firm value, while audit quality variable has no positive effect to firm value and earnings manipulation does not weaken the positive effect of audit quality on firm value.

PENGARUH KUALITAS AUDIT DAN KOMPETENSI KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN MANIPULASI LABA SEBAGAI VARIABEL MODERASI