Pengaruh komposisi komisaris independen dan latar belakang keuangan dan/atau akuntansi komite audit terhadap koefisien respon laba

Deskripsi

This research explains about the effect of Independent Commissioner?s composition, financial expertise of the head of Audit Committee, and proportion of Audit Committee who have financial expertise to the earnings response coefficient. Control Variables used in this research are audit quality, growth rate, and firm?s size. The research uses 95 samples. The result of this research stating that each of these variables (Independent Commissioner?s composition, financial expertise of the head of Audit Committee, and proportion of Audit Committee who have financial expertise) statistically doesn?t affect the earnings response coefficient. Ada tabel