Audit Committee Accounting Expert and Earnings Management with “Status” Audit  Committee as Moderating Variable

Suprianto, Edy; Suwarno, Suwarno; Murtini, Henny; Rahmawati, Rahmawati; Sawitri, Dyah

doi:10.28992/ijsam.v1i2.16

Cited by 22 publications

(34 citation statements)

References 11 publications

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“…The effect test can be seen in Table 1. Table 1 produces a coefficient of 0.005, smaller than 1a = 5% then the decision of hypothesis testing rejects H 0 and accepts the hypothesis H a Sihombing et al, 2017;Honggowati et al, 2017;Rahmawati et al, 2017). The results show that manufacture of textiles, clothing, and leather are significant variables on the economic growth (Y).…”

Section: Resultsmentioning

confidence: 88%

“…The variation of R-square adjusted value is 63.3%. The existence of manufacture of textiles, clothing, and leather also has a great contribution on economic development of a region, because with the number of business units workers that many will create jobs and be able to absorb labor so it has the potential to reduce unemployment in an area (Suprianto et al, 2017). Types of textiles, clothing, and leather industries have enough influence on the industry in Indonesia.…”

Section: Resultsmentioning

confidence: 99%

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Influence of Manufacture of Textiles, Clothing, and Leather and Manufacture of Paper, Printing, and Publishing on Economic Growth

Muda¹,

Nurlina²

2018

Proceedings of MICoMS 2017

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Purpose-The purpose of this research is to know the influence of manufacture of textiles, clothing, and leather and manufacture of paper, printing, and publishing on economic growth. Design/Methodology/Approach-The method of research used was a causal research design in North Sumatera Province. The data used are secondary data sourced from Statistics Agency of North Sumatera Province. The method of analysis used in this research is SEM method using software Smart PLS. Findings-The results show that manufacture of textiles, clothing, and leather and manufacture of paper, printing, and publishing influence to the economic growth. Research Limitations/Implications-Limitations of the study included not analyzing by data pooling, and samples were restricted only to North Sumatra Province. The implication of this research is that the variables of manufacture of textiles, clothing, and leather give a significant contribution to the economic growth of North Sumatra. To this end, that need to be made some policies shoul be implemented to facilitate manufacture of textiles, clothing, and leather others invest in the district and city in North Sumatra. Originality/Value-The originality of this study attempts to examine export indicators in certain segments where other studies do not examine them.

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Section: Resultsmentioning

confidence: 88%

Section: Resultsmentioning

confidence: 99%

Influence of Manufacture of Textiles, Clothing, and Leather and Manufacture of Paper, Printing, and Publishing on Economic Growth

Muda¹,

Nurlina²

2018

Proceedings of MICoMS 2017

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“…This finding is also supported by agency and SEW theories stating that the existence of an audit committee who has accounting skills reduces the possibility of an opportunistic manager in a firm to conduct earnings management. Therefore, an accounting expert of audit committees is important in businesses as a good corporate governance mechanism (Suprianto et al, 2017). We also examine whether the moderation variable AE*Fam_Own and AE*Fam_Dir affect earnings management.…”

Section: Resultsmentioning

confidence: 99%

Controlling generation of family firms and earnings management in Indonesia: The role of accounting experts of audit committees

Suprianto¹,

Rahmawati²,

Setiawan³

et al. 2019

Journal of International Studies

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This study aims to identify whether the controlling generation (founder vs. descendant) of family companies in Indonesia affects earnings management and analyze the role of accounting experts of audit committees in minimizing the implementation of earnings management. A total of 258 samples are collected from manufacturing group companies listed in the 2012-2017 Indonesian stock exchange. A modified Jones model is used as a proxy for earnings management. Results reveal that controlling by the first generation negatively affects earnings management. Trend analysis results also show that family companies owned and managed by the first generation via earnings management remain stable for 6 consecutive years compared with that of family group companies owned and managed by the second generation. Accounting experts of audit committees negatively influence earnings management in family firms.

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“…These three areas, namely the theory, activities and economic system of Muslims are the three pillars that must form a synergy. Islam is not merely a belief, but a many aspects (Suprianto et al, 2017;Farag, Mallin and Ow-Yong, 2018). Islamic teachings include about the ideal concept in social, economic, and political aspects.…”

Section: Discussionmentioning

confidence: 99%

Government Sukuk and Sharia Mutual Funds to The Investment Yield Sharia Insurance in Indonesia

Heikal¹,

Muda²,

Khaddafi³

et al. 2019

Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 Novemb

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This study aims to analyzed the effect of Government Sukuk and Sharia Mutual Funds to The Investment Yield Sharia Insurance in Indonesia. The data sourced from Financial Services Authority (OJK) Indonesia and using Smart PLS software to analysis. The method of research using a causal research design in Indonesia Sharia Insurance. The Government Sukuk and Sharia Mutual Funds influence to Investment Yield Sharia Insurance in Indonesia. The limitations of the study used a 2-year sample and only 2 variables and the results of this study have implications for Indonesia's Financial Services Authority (OJK) in formulating Sharia insurance policy in Indonesia. New findings related to Government Sukuk impacting the sharia insurance industry in Indonesia.

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Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

Cited by 22 publications

References 11 publications

Influence of Manufacture of Textiles, Clothing, and Leather and Manufacture of Paper, Printing, and Publishing on Economic Growth

Influence of Manufacture of Textiles, Clothing, and Leather and Manufacture of Paper, Printing, and Publishing on Economic Growth

Controlling generation of family firms and earnings management in Indonesia: The role of accounting experts of audit committees

Government Sukuk and Sharia Mutual Funds to The Investment Yield Sharia Insurance in Indonesia

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