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Detail
BukuPengaruh Budaya, Karakteristik Personal Dewan Direksi, Dan Karakteristik Personal Komite Audit Terhadap Manajemen Laba Serta Implikasinya Terhadap Kualitas Laba
Bibliografi
Author: SEPTIANY, CHELSEA SABRINA ; Mukhlasin (Advisor); Madyakusumawati, Synthia (Advisor)
Topik: Culture; Personal Characteristic; Board of Directors; Audit Committee; Earnings Management; Earnings Quality
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2013    
Jenis: Theses - Undergraduate Thesis
Fulltext:
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-5760
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
Profit is an indication of the performance of a company, nevertheless companies are encouraged to be able to report stable financial position. Therefore, earnings management was conducted oftentimes by executives. This study examines the factors that influence earnings management, namely culture, personal characteristics of the board of directors and audi committee's personal characteristics, as well as the effect of earnings management on earnings quality. We were using individualism & uncertainty avoidance dimension of origin country & education's culture of both CEO and CFO as a proxies for culture. While personal characteristics was represented by proportion of women and expertise in the field of accounting or finance. In this study we used multiple linear regression models, using 172 samples for the first research model and 270 samples for second research models which was conducted upon companies listing in the period of 2009- 2011. This research models show that uncertainty avoidance dimension of education and origin country's culture of CEO & CEO, and individualism dimension of CFO & CEO's education and origin country's culture had a significant relationship towards earnings management. While the gender proportion of the board of directors & audit committee, as well as the proportion of audit committee’s expertise had a significant and positive relationship on earnings management. The study also found that earnings management had negative and significant relationship on earnings quality However, this study did not find any significant relationship between individualism dimension of education and origin country's culture of CEO & CFO, uncertainty avoidance dimension of CEO & CFO's education and origin's country, as well as the expertise of CEO & CFO on earnings management.
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