Authors:

I G. A. EKA DAMAYANTHI

Abstract:

“This research examines the effect of existence of audit committee andqualified auditor on the relationship between company’s size and leverage,and earnings management. This study is motivated by inconsistence resultsof previous studies on this topic. Supported by agency theory explainingproblem between the agent and the principal, researcher is motivated tocontribute on the importance of monitoring management performance by auditcommittee and qualified independent auditor.Sample consists of 364 manufacturing companies listed on the JakartaStock Exchange during 1999-2003. Earnings management is measured bydiscretionary accrual calculated using modified Jones Model. The effect ofaudit committee on the relationship between size and leverage is tested usingcoefficient difference test.The result shows that large companies tend to have small discretionaryaccrual, thus it would have better quality earnings. The existence of auditcommittee could reduce the effect of leverage on earnings management.Qualified auditor could diminish the effect of size and leverage on earningsmanagement.”

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PDF:

https://jurnal.harianregional.com/jiab/full-2562

Published

2021-11-09

How To Cite

EKA DAMAYANTHI, I G. A.. PERBEDAAN PENGARUH BESARAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG MEMILIKI KOMITE AUDIT DAN DIAUDIT OLEH AUDITOR BERKUALITAS.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 3, n. 1, jan. 2008. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-2562. Date accessed: 08 Jul. 2024.

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Issue

Vol 3 No 1 (2008)

Section

Articles

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