PERBEDAAN PENGARUH BESARAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG MEMILIKI KOMITE AUDIT DAN DIAUDIT OLEH AUDITOR BERKUALITAS

  • I G. A. EKA DAMAYANTHI

Abstract

This research examines the effect of existence of audit committee and
qualified auditor on the relationship between company’s size and leverage,
and earnings management. This study is motivated by inconsistence results
of previous studies on this topic. Supported by agency theory explaining
problem between the agent and the principal, researcher is motivated to
contribute on the importance of monitoring management performance by audit
committee and qualified independent auditor.
Sample consists of 364 manufacturing companies listed on the Jakarta
Stock Exchange during 1999-2003. Earnings management is measured by
discretionary accrual calculated using modified Jones Model. The effect of
audit committee on the relationship between size and leverage is tested using
coefficient difference test.
The result shows that large companies tend to have small discretionary
accrual, thus it would have better quality earnings. The existence of audit
committee could reduce the effect of leverage on earnings management.
Qualified auditor could diminish the effect of size and leverage on earnings
management.

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Author Biography

I G. A. EKA DAMAYANTHI
Fakultas Ekonomi, Universitas Mahasaraswati
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://ojs.unud.ac.id/index.php/jiab/article/view/2562>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

company’ size, leverage, earnings management, audit committee, qualified auditor.