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Journal : JURNAL AKUNTANSI DAN KEUANGAN ISLAM

Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba Sebagai Variabel Intervening (Studi Empiris Perusahaan Go Publik di BEI yang mengeluarkan Saham Syariah) Makhrus, Muhammad
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 1 No 1 (2013)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aimed to assess whether the presence of audit committees on Go Public companies have a significant influence on company performance. And whether earnings management as an intervening variable in effect. The research data was taken from the annual report in 2010, with a population of firms that go on the list of Islamic securities (DES) to sample as many as 31 companies and analyzed by regression analysis. From the test results empirically prove that the audit committee did not significantly influence the performance of the company,  it is seen from the significant variables of the audit committee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC) an intervening variable in part to the influence of the audit committee (KA) on the performance of the company (Tobins-Q).Keyword  : Audit Commite, Earning Manajemen, Performance of the Company.