Authors : Nadhiyah Putri Wahdana; Abdul Hamid Habbe; Ratna Ayu Damayanti

Volume/Issue : Volume 7 - 2022, Issue 11 - November

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DOI : https://doi.org/10.5281/zenodo.7374790

Abstract : This study aims to analyze the effect of stock ownership, independent board of commissioners and characteristics of the audit committee on creative accounting practices. The object of this research is a stateowned company listed on the Indonesia Stock Exchange for the 2016-2020 period. A total of 90 companies became the research sample which were tested using purposive sampling method. Based on the results of the multiple regression analysis conducted, it can be concluded that managerial ownership has a negative effect on creative accounting practices. The expertise of the audit committee has a positive effect on creative accounting practices. Institutional ownership, independent board of commissioners, audit committee activity and audit committee independence have no effect on creative accounting practices. The implications of the results of this study is for accountants to be wiser in making decisions that are beneficial to stakeholders.

Keywords : Stock Ownership, Independent Board of Commissioners, Characteristics of the Audit Committee, and Creative Accounting Practices.