Pengaruh Kompetensi Komite Audit Terhadap Manajemen Laba Melalui Penyisihan CKPN

Abstract

This study aims to see the effect of the Audit Committee on earnings management through Provision for Allowance for Impairment Losses (CKPN) in the banking industry. The independent variables in this study are the competencies held by the Audit Committee in the accounting field assessed on the basis of the accounting profession’s education background, the experience of working as an auditor at the Public Accounting F inn, the experience of working in the company in the field of accounting and working experience as an internal auditor or audit committee bank. The sample in this study consists of 3 1 banks listed on the Indonesia Stock Exchange which have reported the complete financial statements in the period 2008-2011. The results of this study indicate that earnings management (as measured by CKPN) is significantly influenced by audit committee work experience at Public Accounting Firm While the other three independent variables of educational background, work experience in the field of accounting, and experience of working as an internal auditor showed no significant influence,