Melola Discovery

← Melola Discovery

Jurnal

PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 2 No. 1 (2017)

DOI
10.33772/jak-uho.v2i1.2672
ISSN
2503-1635
Published
2017-09-18
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Against Profit Management On Pharmaceutical Companies Listed in Indonesia Stock Exchange (IDX).The sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange period 2010-2015. The sampling technique in this study using purposive sampling method sampling method adapted to criteria-specific criteria. The results of this study showed that simultaneous independence and effectiveness of the audit committee but not significant negative effect on earnings management. Partially independence of the audit committee but not significant negative effect on earnings management, audit committee effectiveness begipula no significant negative effect on earnings management. Keywords: Independence, Audit Committee Effectiveness and Profit Management.

Collaboration network of the authors

40 authors · 105 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Erwin HadisantosoAffiliation unknown3
Mulyati AkibAffiliation unknown3
Santiadji MustafaAffiliation unknown3
Arifuddin ArifuddinUniversitas Halu Oleo2
Arifuddin Mas'udAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Satira YusufAffiliation unknown2
Intihanah IntihanahAffiliation unknown2
Sulvariany TamburakaAffiliation unknown2
Nitri MiroseaAffiliation unknown2
Sarfia SarfiaAffiliation unknown2
Andi Basru WawoAffiliation unknown1
Safriaddin SafriaddinAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Deny Erdian SaputraAffiliation unknown1
Husin husinAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Syaifullah SanggalaAffiliation unknown1
Hasan Hasan AedyAffiliation unknown1
La ode AlibarAffiliation unknown1
Rostin RostinAffiliation unknown1
Litasari LitasariAffiliation unknown1
Supriyadi SupriyadiAffiliation unknown1
Hasan AedyAffiliation unknown1
Diah IndriastutiAffiliation unknown1
Trinala Mis AstutiAffiliation unknown1
Emillia NurdinAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Nasrun NasrunAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Zulkifli AsparAffiliation unknown1
Wa Ode NurmayaniAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Try Edi SuwarnoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FARMASI  YANG TERDAFTAR DI BURSA EFEK INDONESIA</dc:title>
	<dc:creator>Anto, La ode</dc:creator>
	<dc:creator>Dharmawati, Tuti</dc:creator>
	<dc:creator>Vinarti, Wa Ode Juni</dc:creator>
	<dc:description xml:lang="en-US">This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Against Profit Management On Pharmaceutical Companies Listed in Indonesia Stock Exchange (IDX).The sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange period 2010-2015. The sampling technique in this study using purposive sampling method sampling method adapted to criteria-specific criteria.            The results of this study showed that simultaneous independence and effectiveness of the audit committee but not significant negative effect on earnings management. Partially independence of the audit committee but not significant negative effect on earnings management, audit committee effectiveness begipula no significant negative effect on earnings management. Keywords: Independence, Audit Committee Effectiveness and Profit Management.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-09-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2672</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v2i1.2672</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 2, No 1 (2017): FEBRUARY 2017</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v2i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2672/1989</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>