KEAHLIAN KEUANGAN KOMITE AUDIT SEBAGAI PEMODERASI:MANAJEMEN LABA TERHADAP KETERBACAAN LAPORAN TAHUNAN

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
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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