审计委员会特征对真实盈余管理的影响

Jurnal Akuntansi dan Auditing Pub Date : 2016-05-31 DOI:10.14710/jaa.v13i1.13868

Supriyaningsih Supriyaningsih, Fuad Fuad

{"title":"审计委员会特征对真实盈余管理的影响","authors":"Supriyaningsih Supriyaningsih, Fuad Fuad","doi":"10.14710/jaa.v13i1.13868","DOIUrl":null,"url":null,"abstract":" Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2016-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"11","resultStr":"{\"title\":\"THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT\",\"authors\":\"Supriyaningsih Supriyaningsih, Fuad Fuad\",\"doi\":\"10.14710/jaa.v13i1.13868\",\"DOIUrl\":null,\"url\":null,\"abstract\":\" Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.\",\"PeriodicalId\":32428,\"journal\":{\"name\":\"Jurnal Akuntansi dan Auditing\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-05-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"11\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi dan Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.14710/jaa.v13i1.13868\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi dan Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14710/jaa.v13i1.13868","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 11

摘要

目前的研究是检验审计委员会对真实盈余管理的影响。利用2012 - 2014年印尼证券交易所制造业上市公司的数据，我们发现审计委员会成员的财务会计专业知识和审计委员会规模对真实盈余管理具有正向影响。此外，我们还发现审计委员会主席的双重职位对盈余管理有负面影响。然而，审计委员会主席的任期对实际盈余管理没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Jurnal Akuntansi dan Auditing

自引率

0.00%

发文量

审稿时长

10 weeks