Results 51 to 60 of about 181,157 (204)

PENGARUH KOMITE AUDIT, AUDIT EKSTERNAL DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non-Keuangan yang terdaftar di BEI tahun 2014) [PDF]

, 2016
Audit committee , external auditor , and Board of Commissioner have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.
HERMITASARI, Rosana Velly, PURWANTO, Agus   +1 more
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ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN RASIO LEVERAGE TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE [PDF]

, 2017
This study examines the association between audit committee characteristics, ownership structure and leverage ratio to voluntary corporate governance disclosure.
OCTOSSA, Faiz, SUDARNO, Sudarno
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Pengaruh Karakteristik Komite Audit, Fee Audit, Ukuran Kap, dan Internal Auditor terhadap Ketepatan Waktu (Timeliness) Pelaporan Keuagan (Studi Empiris pada Perusahaan yang Listing di Bei Tahun 2013) [PDF]

, 2015
This study aimed to examine the effect of audit committee characteristics, audit Fees, Public Accountant's Size, and the existence of internal auditor toward timeliness.
Anisma, Y. (Yuneita), Kennedy, K. (Kennedy), Putri, B. P. (Bunga)   +2 more
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The effect of audit committee shareholding, financial expertise and size on interim financial disclosures

Accounting and Business Research, 2005
Abstract In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the role of the audit committee in executing its ...
Mangena, Musa, Pike, Richard H.
openaire   +2 more sources

PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2015) [PDF]

, 2017
Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.
ISGIYARTA, Jaka, WIDASARI, Taranira
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The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management

Jurnal Akuntansi dan Keuangan, 2019
This research aims to study the impact of the audit committee’s financial expertise and status on accrual earnings management. This study focuses on the status of audit committee relatives to the board of director.
Rindi Fitria Dewi, Aria Farah Mita
doaj   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN TIPE AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL [PDF]

, 2017
This research aims to analyze the audit committee characteristics and External Auditor type that influencing the intellectual capital disclosure at the financial companies listed on the Stock Exchange in 2015. The audit committee characteristics that was
HARYANTO , Haryanto, ICHSANA, Dara Bella
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Audit committee financial expertise: mitigation of real earnings management

International Journal of Accounting and Finance
The paper examines whether and in what contexts the education and experience dimensions of audit committee financial expertise lower the propensity for real earnings management. We separate financial expertise into financial education and financial experience components and test the impact of each on three real earnings management metrics for a sample ...
Aldamen, Husam, Hollindale, Janice, Duncan, Keith, Horrocks, Mitchell, Ziegelmayer, Jennifer L.   +4 more
openaire   +2 more sources

Pengaruh Keahlian Akuntansi Komite Audit terhadap Sifat-sifat Perkiraan Laba [PDF]

, 2015
The aim of this study is to examine the influence of accounting expertise on audit committee on properties of earnings forecasts such as accuracy and dispersion.
Al Adawiyah, Rumaisah Azizah, Sudarno, S. (Sudarno)   +1 more
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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009 - 2011) [PDF]

, 2013
This study was aimed to analyse the influence of audit committee characteristics and firm characteristics on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2009-2011.
DWIKUSUMOWATI, Meriam Zalzabilani, RAHARDJO, Shiddiq Nur   +1 more
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