IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-026-8_19.html

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

In: Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)

Author

Listed:
  • Sri Layla Wahyu Istanti

    (Universitas Diponegoro, Department of Accounting
    STIE YPPI Rembang, Department of Accounting)

  • Anis Chariri

    (Universitas Diponegoro, Department of Accounting)

  • Agung Juliarto

    (Universitas Diponegoro, Department of Accounting)

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.

Suggested Citation

  • Sri Layla Wahyu Istanti & Anis Chariri & Agung Juliarto, 2023. "Human Capital’s Mediating Effect on the Effectiveness of Audit Committees and Real Earnings Management," Advances in Economics, Business and Management Research, in: Nurafni Eltivia & Nur Indah Riwajanti & Kartika Dewi Sri Susilowati (ed.), Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), pages 165-172, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-026-8_19
    DOI: 10.2991/978-94-6463-026-8_19
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-026-8_19. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.