Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi

Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi

This study aims to find empirical evidence regarding the influence of the audit committee and the quality of external auditors mediated by family ownership on earnings management practices that occur in companies. This research was conducted on all manufacturing companies listed on the Indonesia Sto...

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Main Authors: Mohammad Natsir, I Dewa Nyoman Badera
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-01-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/55296
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spelling doaj-9eeb783b138e4232bb2a99a7dac23d632020-11-24T21:42:22ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-01-0130111512910.24843/EJA.2019.v30.i01.p0955296Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel PemoderasiMohammad Natsir0I Dewa Nyoman Badera1Fakultas Ekonomi dan Bisnis, Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis, Universitas UdayanaThis study aims to find empirical evidence regarding the influence of the audit committee and the quality of external auditors mediated by family ownership on earnings management practices that occur in companies. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange with a period of 5 years, namely the period 2012-2016.. The sample of this research is 47 companies with 235 observations. The results of this study are the audit committee and the quality of the external auditor have a significant negative effect on earnings management, family ownership has a significant positive effect on earnings management, family ownership is not able to moderate the influence of the audit committee on corporate earnings management practices, and family ownership weakens the influence of the quality of the external auditor on management profit. Keywords: Profit Management; Audit Committee; The Quality Of External Auditors; Family Ownership Structurehttps://ojs.unud.ac.id/index.php/Akuntansi/article/view/55296
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Mohammad Natsir
I Dewa Nyoman Badera
spellingShingle Mohammad Natsir
I Dewa Nyoman Badera
Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
E-Jurnal Akuntansi
author_facet Mohammad Natsir
I Dewa Nyoman Badera
author_sort Mohammad Natsir
title Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
title_short Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
title_full Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
title_fullStr Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
title_full_unstemmed Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
title_sort pengaruh komite audit dan kualitas auditor eksternal terhadap praktik manajemen laba perusahaan dengan kepemilikan keluarga sebagai variabel pemoderasi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-01-01
description This study aims to find empirical evidence regarding the influence of the audit committee and the quality of external auditors mediated by family ownership on earnings management practices that occur in companies. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange with a period of 5 years, namely the period 2012-2016.. The sample of this research is 47 companies with 235 observations. The results of this study are the audit committee and the quality of the external auditor have a significant negative effect on earnings management, family ownership has a significant positive effect on earnings management, family ownership is not able to moderate the influence of the audit committee on corporate earnings management practices, and family ownership weakens the influence of the quality of the external auditor on management profit. Keywords: Profit Management; Audit Committee; The Quality Of External Auditors; Family Ownership Structure
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/55296
work_keys_str_mv AT mohammadnatsir pengaruhkomiteauditdankualitasauditoreksternalterhadappraktikmanajemenlabaperusahaandengankepemilikankeluargasebagaivariabelpemoderasi
AT idewanyomanbadera pengaruhkomiteauditdankualitasauditoreksternalterhadappraktikmanajemenlabaperusahaandengankepemilikankeluargasebagaivariabelpemoderasi
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