Pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual

Anggraini, Sari and Utama, Sidharta (2015) Pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 2 (2). pp. 1-26. ISSN 2089-7162

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Abstract

The aims of this research are to determine the effect of audit committee’s role effectiveness, proportion of independent commissioner and audit quality on accrual quality. The effectiveness of audit committee’s role is measured by activity, size and competence of the audit committee. Accrual quality is measured by using the model which proposed by Dechow and Dichev (2002) and modified by McNichols (2002) and Francis et al. (2005). The method of analysis used multiple regressions. This research uses empirical data from Indonesia Stock Exchange with 114 samples from manufacturing firms for 2008 to 2010 period. Based on the test result, this research found that audit quality has a significant impact on accrual quality, and the audit committee effectiveness have a significant effect to accrual quality. Proportion of independent commissioners has no significant effect on accrual quality, but when the calculation of proportion of independent commissioner is adjusted with independent commissioner tenure, the result shows a significant impact on accrual quality.

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