Abstract
The aim of this study is to examine the influence of the audit committee in moderating the relationship between CSR and board structure on real earnings management. The population used in this study are companies registered on LQ45 in the period 2018 to 2021. The samples obtained from this research were conducted using the purposive sampling method which produced 92 sample companies. Hypothesis testing was carried out using multiple linear regression analysis which showed that the CSR variable and the interaction variable from the Audit Committee and the Board of Independence had a significant relationship to real earnings management. Meanwhile, board size and board independence as well as audit committee moderation with CSR and board size have no effect on real earnings management. The use of the control variable, namely profitability, has no effect on real earnings management.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callSimilar Papers
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
