Analisis Pengaruh Karakteristik Komite Audit Dan Spesialisasi Industri Auditor Terhadap Kualitas Laba Yang Diproksikan Melalui Earnings Response Coefficient Pada Perusahaan Real Estate, Property, Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia

Radianti, Rahma (2014) Analisis Pengaruh Karakteristik Komite Audit Dan Spesialisasi Industri Auditor Terhadap Kualitas Laba Yang Diproksikan Melalui Earnings Response Coefficient Pada Perusahaan Real Estate, Property, Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia. S1 thesis, STIE Indonesia Banking School.

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Abstract

The purpose of this study is to examine the effect of audit committee characteristic and auditor industry specialization on earning quality proxied by earnings response coefficient (ERC). The characteristics of audit committee used in this study are audit committee member size, independency of audit committee, and meeting frequency of the audit committee members. Industrial samples in this study are real esatate, property and building construction company listed in Indonesia Stock Exchange in 2008-2012 period. The type of data in this study is secondary data, which hypothesis testing was done by using multiply linear regression of 16 companies samples. The dependent variables used in this study are earning quality proxied by ERC, while the independent variables consist of audit committee member size, independency of audit committee, meeting frequency of the audit committee members and auditor industry specialization. The result of this study in simultanously proved that factors consist of audit committee member size, audit committee independency, and meeting frequency of the audit committee members give positive influence to the earning quality proxied by ERC. In addition, the result of this study in partially proved that audit committee member size gives negative influence significantly to the earning quality and independency of audit committee give negative influence not significantly to the earning quality, while meeting frequency of the audit committee and auditor industry specialization give positive influence significantly to the earning quality. The control variables demonstrate that company size give negative influence significantly to the earning quality while company age give negative influence not significantly to the earning quality and operating cash flow give positive influence not significantly to the earning quality. Keywords : Audit Committee, Auditor Industry Specialization, Earning Quality, Earnings Response Coefficient.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 25 Nov 2020 04:42
Last Modified: 25 Nov 2020 04:42
URI: http://repository.ibs.ac.id/id/eprint/760

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