文章基本信息

标题：The Effect of Audit Committee Characteristics on Earnings Management and its Impact on Firm Value
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作者：Yenny Dwi Handayani ; Ewing Yuvisa Ibrani
期刊名称：International Journal of Commerce and Finance
电子版ISSN：2149-9608
出版年度：2020
卷号：6
期号：2
页码：104-116
语种：English
出版社：Istanbul Commerce University
摘要：This study aims to examine the effect of audit committee characteristics on earning management and its impact on Firm Value. The characteristics of the audit committee consist of an audit committee that has expertise in industry and accounting, has expertise in industry and financial supervisors, the number of meetings of the audit committee members, and an independent audit committee. Earning management research is very important to research to provide input regarding the factors that cause companies to mark up earnings and their impact on firm value. This study uses a quantitative method with a sample of manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The results show that the expertise of the audit committee in industry and accounting has no effect on earnings management, the expertise of the audit committee in the industry and the financial supervisors has no effect on earnings management. The number of meetings of the audit committee members has no effect on earnings management. The independent audit committee has no effect on earnings management. Earning Management has a significant negative effect on firm value.