Papers by Wahyudianto Matanari
Jurnal Ekonomis, 2018
The purpose of this study was to determine whether there was a significant effect on the proporti... more The purpose of this study was to determine whether there was a significant effect on the proportion of independent audit committees, audit tenure and the proportion of managerial ownership on earnings management partially and simultaneously. The variables studied were variable proportion of independent audit committees, audit tenure and the proportion of managerial ownership as independent variables and earnings management (discretionary accruals as the measurement) as the dependent variable. This study used secondary data from banking companies listed in Indonesia Stock Exchange. The sample were obtained using purposive sampling method with a sample of banking companies with a three year period. The data processed using SPSS. The results of this study shown that the proportion of independent audit committees, audit tenure and the proportion of managerial ownership partially and simultaneously no significant effect on earnings management. The proportion of independent audit committees and the proportion of managerial ownership had a negative influence on the direction of earnings management, while audit tenure had a positive influence direction. The negative influence shown when the higher level of the proportion of independent audit committees and the proportion of managerial ownership it will decrease the earnings management. The positive influence shown when audit tenure taken longer it will increase earnings management.
Auditing Assurance 14e ppt by Wahyudianto Matanari
Offsite storage of critical files is a key element to a backup and contingency plan
Auditors need to understand the client's business and assess business risk. The audit risk model ... more Auditors need to understand the client's business and assess business risk. The audit risk model helps identify the potential and likelihood of misstatements.
Accounting is the recording, classifying, and summarizing of economic events for the purpose of p... more Accounting is the recording, classifying, and summarizing of economic events for the purpose of providing financial information used in decision making.
Person B faces the same situation but responds differently.
 Audit professionals have a contractual responsibility with clients.
Power Point Financial Accounting IFRS Edition by Wahyudianto Matanari
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Papers by Wahyudianto Matanari
Auditing Assurance 14e ppt by Wahyudianto Matanari
Power Point Financial Accounting IFRS Edition by Wahyudianto Matanari