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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDIT EKSTERNAL SEBAGAI MEKANISME PENGAWASAN PADA MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2012-2013)

*Adila Ashari Partono  -  Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Agus Purwanto  -  Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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Abstract

This study aimed to analyze the influence of audit committees and external audit of the management of corporate profits . Securities and Exchange Commission issued rules to any manufacturing company to establish an audit committee . Agency problems within the company will be controlled by the audit committee and internal audit presence . It is also supported by an external audit by the accounting firm issued an audit opinion which is able to be trusted by the principal or shareholder .

The sample used is secondary data from the Indonesia Stock Exchange ( BEI ) is a manufacturing company's annual report base in 2012-2013. Variable earnings management, audit committee and external audit analyzed using multiple linear regression analysis method to test hypothesis testing and statistical test statistic t F. This is because the variables are tested more than one independent variable .

These results indicate that the variable external audit had significant negative effect on earnings management. While the number of audit committee, the number of audit committee meetings , the expertise finance of audit committee had no significant effect .
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Keywords: earnings management, Jonnes modified, audit committeet, external audit, the agency problem, the company manufactures.

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