Human Capital’s Mediating Effect on the Effectiveness of Audit Committees and Real Earnings Management

DOI

10.2991/978-94-6463-026-8_19How to use a DOI?

Keywords

Number of audit committee meetings; Independent audit committee; Human capital; Real earnings management

Abstract

The goal of this paper is to look at the impact of human capital on the relationship between audit committee effectiveness and meeting frequency and independent audit committees with actual earnings management. This article is the result of quantitative research using data from manufacturing companies listed on the Indonesia Stock Exchange in 2018–2020. The data were tested using path analysis. The results of the research in the article explain although audit committee meeting frequency has a considerable impact on human capital, an independent audit committee has no impact on human capital. This study also found that real earnings management was solely affected by audit committee sessions, while real earnings management was not affected by the independent audit committee or human capital.. Furthermore, it has been shown that human capital has a significant impact on the number of audit committee meetings and the independent audit committees with genuine profits management. The study’s primary contribution to originality is the role of human capital as a mediation in the relationship between audit committee effectiveness and real earnings management.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Sri Layla Wahyu Istanti
AU  - Anis Chariri
AU  - Agung Juliarto
PY  - 2022
DA  - 2022/12/10
TI  - Human Capital’s Mediating Effect on the Effectiveness of Audit Committees and Real Earnings Management
BT  - Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
PB  - Atlantis Press
SP  - 165
EP  - 172
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-026-8_19
DO  - 10.2991/978-94-6463-026-8_19
ID  - Istanti2022
ER  -