Effect of Independent Commissioners and Characteristics of Audit Committee on Profit Quality with Earning Management as Intervening Variables

Trisanti, Theresia and Sari, Fifit Yofita (2020) Effect of Independent Commissioners and Characteristics of Audit Committee on Profit Quality with Earning Management as Intervening Variables. International Journal of Social Science and Human Research, 3 (12). pp. 394-402. ISSN 2348-2990

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Abstract

This research objectives is determine whether the audit committee's expertise and the numbers of independent commissioners affect the quality of earnings through earnings management as an intervening variable. Earnings management model using the Modified Jones and earnings quality variables use accrual quality indicators. The study’s population are manufacturing companies listed on the Indonesia Stock Exchange from 2014-2018. The sample of this study selected using purposive sampling method. The results of this study indicate that audit committee expertise has an insignificant negative effect on earnings management and earnings quality, the number of independent commissioners has a significant negative effect on earnings management and has a positive effect on earnings quality. While earnings management has an insignificant positive effect on earnings quality. Therefore, earnings management does not mediate the impact between audit committee expertise and number of independent commissioners on earnings quality as intervening variables.

Item Type: Article
Uncontrolled Keywords: audit committee expertise, earnings management, number of independent commissioners, earnings quality
Subjects: AKUNTANSI > Audit
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Aug 2021 06:39
Last Modified: 29 Oct 2021 06:19
URI: http://repository.stieykpn.ac.id/id/eprint/1269

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