PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA

PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA

This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management. Accounting expertise is separated to financial expertise because accounting expertise is assumed to be able to cope with more...

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Bibliographic Details
Main Author: Anda Dwiharyadi
Format: Article
Language:English
Published: Universitas Indonesia 2017-06-01
Series:JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
Subjects:
audit committee
board of commissioner
accounting expertise
financial expertise
earnings management
Online Access:http://jaki.ui.ac.id/index.php/home/article/view/646/646

Internet

http://jaki.ui.ac.id/index.php/home/article/view/646/646

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