The Effect of Audit Committee and Board of Commissioners on Earnings Management of Listed Manufacturing Companies in Indonesian Stock Exchange (IDX)

• Main Authors: Rosha Hayati Syamsuddin, 羅莎
• Other Authors: Yan-Jie Yang
• Format: Others
• Language: en_US
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/s3qr88

碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 104 === Purpose of this study is to figure out association between audit committee independence, audit expertise, size of board of commissioners, independence of board of commissioners on earnings management indicated by performance matched discretionary accruals by Kothari et al (1995). Discretionary accruals is used widespread in audit quality models by academics, practitioners, and regulators. This study observes 91 manufacturing listed companies in Indonesia and the data range from 2007 to 2014. The results show that relationship between earnings management and corporate governance in Indonesia (audit committee and board of commissioners) is insignificant. In addition, significant relationship between earnings management, audit committee, and board of commissioners can be strengthened by using lag discretionary accruals, size of company, market value, and total accruals as control variables.