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  • PENGARUH KOMITE AUDIT TERHADAP KUALITAS LABA

    AGUNG SUARYANA

    Abstract


    This research aims at examining the impact of audit committees on earnings quality. The study is
    motivated by the controversy of previous studies about performance of audit committee.
    Earnings quality is measured by Earnings Responsse Coefficient (ERC). Sample of the
    study consists of 97 manufacturing companies listed on the Jakarta Stock Exchange. Data is
    collected using purposive sampling method. The ERC is estimated using pooled cross-sectional
    coefficient method (CRSM) and firm specific coefficient method (FSCM) in the observation
    period of 2001-2002.
    The result using CRSM and FSCM shows that audit committee firms ERC’s were bigger
    than non audit committee firm ERC’s. These result showed that unexpected earnings of audit
    committee firms were responssed stronger than non audit committee firm because investor
    believe that noise of audit committee firms earnings were less than non audit committee firms.
    The result indicate that investors belive audit committees have done their responssibility to
    monitor financial reporting process.

    Keywords


    audit committee, earnings responsse coefficient, pooled cross-sectional coefficient method, and firm specific coefficient method, earnings quality

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