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

Sri Layla Wahyu Istanti (), Anis Chariri and Agung Juliarto
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Sri Layla Wahyu Istanti: Universitas Diponegoro, Department of Accounting
Anis Chariri: Universitas Diponegoro, Department of Accounting
Agung Juliarto: Universitas Diponegoro, Department of Accounting

A chapter in Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), 2023, pp 165-172 from Springer

Abstract: 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.

Keywords: Number of audit committee meetings; Independent audit committee; Human capital; Real earnings management (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-026-8_19

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DOI: 10.2991/978-94-6463-026-8_19

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