Analisis pengaruh proporsi Dewan Komisaris dan keberadaan Komite Audit terhadap aktivitas manajemen laba pada perusahaan publik di Indonesia

WEDARI, Linda Kusumaning, Dr. Suwardjono, MSc

2004 | Tesis | S2 Akuntansi

This study was performed to examine the influence of internal and external board of directors and the presence of an audit committee on earnings management activities. According to the BEJ Decree IA on General Rule for Recording Equity Securities in the stock market, which is the amount of independent directors being at least 30% and externally originated members of the audit committee greater than 30%. This study was conducted using the discretionary accruals model of the modified Jones model to measure earnings management. Sampling method was purposive random sampling, with the criteria of non organizations in the insurance and banking industries group listed at the BEJ prior to 1994, organizations publishing fund accounts at the time of investigations through the years 1994-2002, consists of external and internal board of directors, audit committee, and last of all, owns managerial stock holding data as well as firm stock holding. This investigation concluded that: (1) the proportion of the board of directors together with the presence of an audit committee significantly has a negative influence on earnings management. This means that the proportion of the board of directors and the presence of an audit committee reduce earnings management activities; (2) the interactions among the board of directors and the presence of an audit committee have a positive influence instead of a negative one, considering that the interactions was not effective in reducing earnings management activities; (3) managerial and institutional ownership does not have an influence towards earnings management activities and (4) the auditor proved to have a significantly negative influence on earnings management activities.

Kata Kunci : Manajemen Laba,Dewan Komisaris dan Komite Audit, earnings management, board of directors and audit committee.