Relationship Between Audit Committee and Earnings Management

Nurmawaddah, Nurmawaddah (2010) Relationship Between Audit Committee and Earnings Management. Other thesis, FAKULTAS EKONOMI.

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Abstract

This study investigates the relationship between audit committee and earnings manogement among the banking firm listed in Indonesia. To analyze the relationship of audit committee and earnings management among banking firms, secondary data is used, which are gathered fro* the analysis of companies' financial statement and annual report taken from a sample af 28 banks listed on the Indonesia Stock Exchange (ISX) in each yeor, for two consecutive years, 2007-2008 were randomly selected. The results found that there is no association between audit cammittee and earnings management. The lindings of this study suggest that the audit committee's number of meetings could not enhance the audit committee ffictiveness in decreasing the opportunity of manqgement in doing earnings management.

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