Pengaruh Industry Expertise dari Komite Audit terhadap Manajemen Laba

• Main Authors: , NOOR FADHILLAH, , Setiyono Miharjo, M.B.A., Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/124712/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64868
• Institution: Universitas Gadjah Mada

The purpose of this study is to examine the relation between industry expertise from audit committee and the level of earning management. Bapepam LK with Peraturan Nomor IX.I.5 lampiran Keputusan Ketua Bapepam dan LK Nomor: Kep-643/BL/2012 stated in the requirements of audit committee that the member of audit committee have to understand the entity�s business like its service or operational activities. This regulation was published as the improvement from the last regulation. This study took non financing public companies which are listed in Bursa Efek Indonesia (BEI) and published the financial statements in 2011 as the samples The result of this study failed to show that the industry expertise from audit committee have a relation with earning management which is presented by discretionary accrual. This finding was not the same with the developed hypothesis.