PENGARUH PEMBENTUKAN KOMITE AUDIT TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA

Setyawati, Desiana, Wiwin Rahmanti, S.E., M.Com., Ak.

2007 | Skripsi | S1 Extention - Accounting

The aim of this paper is to investigate audit committee formation to earnings quality proxies with discretionary accruals especially to manufacturing firms in Jakarta Stock Exchange. Sample in this paper consist of manufacturing firms which forming audit committee in the year 2001 and year 2002 enlisted in Jakarta Stock Exchange and its financial statements are available from year 1998 up to 2004. Final sample for company who forming audit committee in the year 2001 and year 2002 consists of 40 and 25 companies and 70 observations. In this paper, earnings quality proxied with the change of discretionary accruals to show there is or not earnings management before and after audit committee formation. To test the hypothesis that there are differences mean discretionary accruals before and after audit committee formation/conducted using paired sample t test, indicating that for the company that forming audit committee in the year 2001 and 2002 there are significant improvement of discretionary accruals after audit committee formation. It is indicate that audit committee is fully responsibility especially at financial statement process over sees that can influence the earnings quality measured by discretionary accruals. Key words: Audit Committee, Earning Quality, Discretionary accruals, Corporate Governance, Agency Theory.

Kata Kunci : Audit Committee, Earning Quality, Discretionary accruals, Corporate Governance, Agency Theory