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CORPORATE GOVERNANCE, KUALITAS AUDITOR DAN KUALITAS LABA
| Detail | |
|---|---|
| Author | AMINUL AMIN |
| ID | 202.710.169 |
| Published Date | 28-07-2015 |
Abstract
-Abstract Maximizing monitoring through the role of corporate governance, auditor quality, auditor independence, internal audit function and internal controls can reducde the information asymmetry and earnings management practices. Related to this study aims to explore the model with corporate governance mechanism, the role of auditors, independent auditors, the internal audit function, and activities of internal controls of monitor the earnings quality. Using a sample of 114 public companies and individual correlation analysis, the result that the model monitoring the earnings quality constructed from the interaction/relationship the structure of audit committee variables that represent corporate governance mechanism, the big four auditors, personel numbers, income (revenue), industry specialists representing quality auditors intervening variables: the internal audit function, internal control, auditors independence. Monitoring model is the preliminaru model, it is expected to provide opportunities for future research. Subsequent researchers can develop and examine more deeply, especially related to the role of intervening variables, whether these variables can be modeled into moderating variables or control variables that can be analyzed more deeply. Keyword: Corporate governance, auditor quality, auditor independence, internal audit function, internal control, earning management.