Pengaruh Komite Audit dan CEO Tenure Terhadap Kualitas Laporan Keuangan

Abstract

This study investigates the effect of committee audit on the quality of financial statements with proxies of real earnings management, and CEO tenure involvement in real earnings management for firms listed in Indonesia Stock Exchange (IDX). The study uses a sample of 265 observation of publicly listed companies on the IDX for the fiscal year that ends on December 31, 2017 through 2019. The data analysis technique used is multiple linear regression analysis using eviews statistic. The result show that audit committee negatively affects real earnings management while CEO tenure positively affects real earnings management practices.

Corporate Governance Meningkatkan Kualitas Laporan Keuangan Pada Perusahaan Food and Beverages Yang Terdaftar Pada Bursa Efek Indonesia

“…Peristiwa krisis di Amerika Serikat dan Eropa telah meningkatkan kekhawatiran mengenai kualitas laporan keuangan (Sari & Khuzaini, 2022). (Sumayyah & Ladepi, 2020) mengungkapkan bahwasanya praktik manajemen laba mengakibatkan laporan keuangan tidak mencapai pemenuhan ketetapan mutu representasi yang tepat.…”

The Influence of Audit Quality on Profit Quality in Sharia Banks Listed on the Indonesia Stock Exchange

“…Attention to the quality of financial reports increased with the scandals in the United States and Europe (Dezoort, 2002). Earnings management practices cause the financial reports produced to not meet the quality standards of faithful representation (Sumayyah & Ladepi, 2020). Financial reports should be able to provide reliable information so that it can be used for decision making.…”