Open AccessAnalisis Pengaruh Karakteristik Komite Audit dan Struktur Kepemilikan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Author(s) -
Hendi Hendi,
Septi Lisniati
Publication year - 2020
Publication title -
global financial accounting journal
Language(s) - English
Resource type - Journals
ISSN - 2655-836X
DOI - 10.37253/gfa.v4i1.705
Subject(s) - business , audit committee , stock exchange , earnings management , accounting , leverage (statistics) , business administration , earnings , finance , machine learning , computer science
This research is conducted to determine the impact of audit committee characteristics and ownership structures on earnings management of companies listed on Indonesian Stock Exchange (IDX). This research used 324 companies listed on IDX in the period 2011-2015 as the sample. The results of this study indicate that institutional ownership, firm size, return on asset, and operating cash flow show the significant impact on earnings management in both positive and negative ways. On other hand, the results also indicate that the independence, diligence, and size of audit committee, foreign ownership, managerial ownership, governmental ownership, individual ownership, and leverage are not able to affect earnings management activity significantly.