Chanifah, Muslimatul (2022) KEAHLIAN KEUANGAN KOMITE AUDIT SEBAGAI PEMODERASI:MANAJEMEN LABA TERHADAP KETERBACAAN LAPORAN TAHUNAN. SEMINAR NASIONAL EKONOMI, KEWIRAUSAHAAN, BISNIS DAN ILMU SOSIAL (SNEKBIS) DAN CALL FOR PAPER 2022.
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Abstract
The study aims to empirically the relationship between real earnings management and the company’s annual report readability with audit committee financial expertise as a moderating variabel. The population of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020, with a total sample of 195 company’s during research period. The sampling technique used was purposive sampling. The results of this study real earnings management have a negative effect on annual report readability. So it can be concluded thataudit committee financial expertise weakens earnings management have a negative effect on annual report readability
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Annual Report Readability, Real Earnings Management, Audit Committee Financial Expertise. |
| Subjects: | Economic And Business > Accounting Economic And Business |
| Divisions: | Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program |
| Depositing User: | Muslimatul Chanifah |
| Date Deposited: | 04 Jul 2022 03:32 |
| Last Modified: | 04 Jul 2022 03:44 |
| URI: | http://eprints.umg.ac.id/id/eprint/6062 |
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