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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

Nomor Panggil S61548
Pengarang
Pengarang lain/Kontributor
Subjek
Penerbitan [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
Program Studi
 Abstrak
[ 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 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.;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.;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., 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.]
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 Info Lainnya
Naskah Ringkas
Kode Bahasa ind
Sumber Pengatalogan LibUI ind rda
Tipe Konten text
Tipe Media unmediated ; computer
Tipe Carrier volume ; online resource
Deskripsi Fisik xiv, 81 pages : illustration ; 30 cm. + appendix
Catatan Bibliografi pages 77-81
Lembaga Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
Nomor Panggil No. Barkod Ketersediaan
S61548 14-17-538153993 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20421991
[ 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 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.;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.;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., 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.]