BibTex Citation Data :
@article{DJA18284, author = {Ramdhani Fahren K and Etna Nur Afri Yuyetta}, title = {PENGARUH KOMITE AUDIT,KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DENGAN MENGGUNAKAN BENEISH M-SCORE MODEL}, journal = {Diponegoro Journal of Accounting}, volume = {6}, number = {1}, year = {2017}, keywords = {earning management, Beneish model, good corporate governance, audit committee}, abstract = { The purpose of this paper is to investigate the relationship between audit committee, audit quality, ownership structure and earnings management. In this paper, earnings management was measured by using Beneish M-Score model which consist 5 variables which are days sales in receivable index, gross margin index, asset quality index, sales growth index and total accruals to total assets to determine M-Score of each company. Research samples are Indonesian manufacturer companies listed in Indonesia Stock Exchange (IDX) by the year 2013 up to 2015 exclude companies that suffer losses, not / have not been registered in the period of observation and companies with incomplete data. The results showed that the audit committee, audit quality and ownership structure did not have a significant effect on earnings management measured using Beneish M-Score models. }, issn = {2337-3806}, pages = {192--201} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/18284} }
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806