Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba (Studi Empiris pa…
Cut Maneka Giovani
ABSTRACT This study aims to examine the influence of audit committee characteristics, both simultaneously and partially for earnings management, by using discretionary accruals as a proxy of earnings management. Audit commitee characteristics that used in this study are audit commitee independence, size of audit committee, the number of audit committee meetings, financial/accounting expertise audit committee. and audit committee gender. The samples of this research are the manufacturing fi…
- Fakultas Ekonomi, Banda Aceh - 2013
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