Pengaruh Komite Audit terhadap Persistensi Laba

  • Florentina Widita Sari Universitas Gadjah Mada

Abstract




ABSTRACT


      This study examines the effect of audit committee on earnings persistence. Audit committee is measured by the tenure of audit committee member. Sample of this research were manufacturing companies listed on Indonesia Stock Exchange (IDX) of 2013—2014.Quantitative method in this study uses multiple linear regression. The result shows that 234 samples in this research give evidence that audit committee has positive influence on earnings persistence. Furthermore, this study uses expertise of accounting dan finance and frequency of audit committee meetings as well as tenure as a sensitivity analysis of audit committee measurement. The result shows both these alternative measurements have no impact to earnings persistence.


Keywords: Audit Committee, Earnings Quality, Earnings Persistence


 


ABSTRAK


      Penelitian ini dilakukan untuk menguji pengaruh komite audit terhadap persistensi laba perusahaan di Indonesia. Komite audit diukur dengan lama menjabat sebagai anggota komite audit di perusahaan. Sampel penelitian ini ialah perusahaan manufaktur yang terdaftar di BEI tahun 2013-2014. Metode kuantitatif yang digunakan dalam penelitian ini adalah regresi linier berganda. Dari hasil pengujian sampel yang berjumlah 234 perusahaan diperoleh bukti bahwa komite audit berpengaruh positif terhadap persistensi laba. Selain itu, penelitian ini juga menggunakan keahlian akuntansi dan keuangan serta frekuensi pertemuan komite audit sebagai analisis sensitivitas ukuran komite audit selain ukuran masa jabatan. Hasilnya, kedua pengukuran alternatif tersebut tidak memiliki pengaruh terhadap persistensi laba.


Keywords: Komite Audit, Kualitas Laba, Persistensi Laba




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Published
2020-11-30
How to Cite
SARI, Florentina Widita. Pengaruh Komite Audit terhadap Persistensi Laba. ACEMO Accounting and Economic Journal, [S.l.], v. 1, n. 1, p. 76-92, nov. 2020. Available at: <https://journal.feb.unipa.ac.id/index.php/acemo/article/view/96>. Date accessed: 05 mar. 2021.
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Articles