Marita, Marita and Astuti, Sri and Sandhi, Indah Kartika (2022) Association of Audit Committee Accounting and Finance Expertise with Earning Quality. Prosiding. (Unpublished)
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Abstract
This research examines the association of audit committee accounting and finance expertise with earnings quality, and examines earnings quality in complex companies and audit committees with accounting-financial expertise is higher than earnings quality in less complex companies and audit committees with accounting�financial expertise. Research variable consist of the dependent variable, namely the quality of earnings. The dependent variable consists of the audit committee's accounting and finance expertise and industry complexity. While the control variables consist of the number of audit committees, the number of independent audit committee members, the number of audit committee meetings, ROA and sales growth. The sample in this study consisted of all companies listed on the IDX from 2018 to 2020, except banking companies and financial institutions. While the data that is processed is 149. The data is processed using multiple linear regression. The test results prove that the audit committee's accounting and financial expertise is associated with earnings quality. Meanwhile, the hypothesis which states that earnings quality in complex companies and audit committees with accounting-financial expertise is higher than earnings quality in less complex companies and audit committees with accounting-financial expertise is not supported.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Depositing User: | MSi.Ak.CA MARITA MARITA |
| Date Deposited: | 06 Apr 2023 07:04 |
| Last Modified: | 06 Apr 2023 07:06 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/33736 |
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