Open AccessFaktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manfaktur
Author(s) -
Tita Andriyani,
Ardiansyah Ardiansyah
Publication year - 2019
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v1i3.5582
Subject(s) - audit committee , stock exchange , accounting , business , chief audit executive , audit , independence (probability theory) , internal audit , test (biology) , joint audit , finance , mathematics , statistics , paleontology , biology
This research aims to determine the effect audit committee independence, audit committee activities, number of audit committee, and the institutional ownership toward the earning management. This research uses 58 samples manufacturing companies listed on the Indonesia Stock Exchange in the year of 2014-2016. Using Eviews program version 9. The results of T test indicate that audit committee activities and institutional ownership have a not significant effect on earning management and audit committee independence , and number of audit committee have a significant effect on earning management. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value (F test).