Relationship Between Audit Committee and Earnings Management

Nurmawaddah, Nurmawaddah (2008) 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 management 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 year, for two consecutive years, 2007-2008 were randomly selected. The results found that there is no association between audit committee and earnings management. The findings of this study suggest that the audit committee's number of meetings could not enhance the audit committee effectiveness in decreasing the opportunity of management in doing earnings management.

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