Abstract
Informativeness of accounting earnings is the ability of earnings in the level of decision making or return. This study aims to examine the effect of firm ownership structure , audit committee independence, financial expertise audit committee on earning informativeness. This research is a type of causal associative research with a quantitative approach. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The Sample was selected using a purposve sampling method with a total sample of 34 samples. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that there was no influence of ownership structure and audit committee characteristics on earnings informativeness
Highlights
Komite Audit terhadap Keinformatifan Laba Akuntansi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Jurnal Eksplorasi Akuntansi, 2(4), Seri C. 3628-3641
This study aims to examine the effect of firm ownership structure, audit committee independence, financial expertise audit committee on earning informativeness
The results showed that there was no influence of ownership structure and audit committee characteristics on earnings informativeness
Summary
Penelitian ini termasuk kepada metode penelitian asosiatif kausal. Jenis penelitian ini tergolong pada penelitian kuantitatif dengan melakukan analisis data berbentuk angka menggunakan data-data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia mulai tahun 2014 hingga tahun 2018. Adapun dokumentasi dalam penelitian ini berupa laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. 4) CAR Akumulasi return abnormal dihitung dengan menggunakan model sebagai berikut : CARt (t,t2)= Dimana t1,t2 adalah panjag interval pengamatan retun saham abnormal atau periode akumulasi dari t1 hingga t2. Independensi Komite Audit Variabel independen kedua (X2) dalam penelitian ini adalah independensi komite audit yang pengukurannya mengacu pada penelitian yang dilakukan oleh Hakim (2015) yaitu karakteristik independen diukur dengan proporsi anggota komite audit independen terhadap total komite audit perusahaan. Keahlian Keuangan dan Akuntansi Komite Audit Variabel independen ketiga (X3) dalam penelitian ini adalah keahlian keuangan dan akuntansi komite audit yang pengukurannya mengacu pada penelitian Hakim(2015).
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