TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 1, Agustus 2012, Hlm. 95 - 103
ISSN: 1410-9875

Pengaruh Komite Audit terhadapHubungan antara Discretionary Accruals dan Cumulative Abnormal Return

Arya Pradipta

STIE Trisakti
arya@stietrisakti.ac.id

 

PDF File
Published Version
File size: 467KB

Official URL:
http://www.tsm.ac.id/JBA/JBA14.2Agustus2012/2. Pengaruh Komite Audit terhadap Hubungan antara Discretionary Accruals dan Cumulative Abnormal Return.pdf

ABSTRACT:

This study aims to investigate the influence of the audit committee on the relationship between discretionary accruals and cumulative abnormal return. Sample of the research are fifty companies that outlines the audit committee in 2005. The results showed that there was no relationship between discretionary accruals and cumulative abnormal return. Thus be seen that the management of fifty companies which include audit committee in 2005 did not try to give their private information through discretionary accruals. The audit committee does not affect the ability of discretionary accruals to convey private information.

Keywords: Corporate governance, audit committee, discretionary accruals, cumulative abnormal return.
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team