Artikel 1

Audit committee financial expertise and earnings quality: A metaanalysis

1. Is the article published in a reputable, credible, and high-quality journal?
2. Overall Questions:
a. What is the research question?
b. What is the research motivation? (why is it essential from both (either) academic and
(or) practical perspective)
3. Theory:
a. What is the theory?
b. Is the theory appropriate for the study?
c. Is the theory logically consistent?
d. Do the hypotheses follow from the theory?
e. What are the conceptual independent variables?
f. What are the conceptual dependent variables?
4. Research Design:
a. What are the research method and designs?
b. How are the independent variables operationalised?
c. How are the dependent variables operationalised?
d. What are other potentially influential variables?
o Which ones are most important?
o Did the author control for all the important ones?
o How did the author control for them, e.g., via matching, holding constant, etc.?
o Was the control appropriate?
e. Were the data-collection procedures sound?
f. What are your overall conclusions about the research design, measurement and data?
5. Data Analysis:
a. What were data analysis techniques used?
penelitian ini menggunakan teknik analisis data antara lain :
1. Uji-t
untuk mengeksplorasi hubungan antara keahlian keuangan komite audit dan
kualitas laba) harus dikonversi ke ukuran korelasi standar, yang disebut Size
Effect (ES).
2. Uji sensitfitas
 Untuk menguji heterogenitas data yang diambil dalam penelitian ini
b. Were the techniques appropriate for addressing the hypotheses?
Ya, teknik analisis data yang digunakan sesuai dengan hipotesis pada penelitian ini.
6. Results:
a. What were the results?
Hasil penelitian menunjukkan bahwa keahlian keuangan komite audit memiliki hubungan
positif dengan kualitas laba dan bahwa pakar akuntansi keuangan memiliki penilaian yang
lebih kuat dengan kualitas laba daripada ahli keuangan non-akuntansi. Selain itu, tata
kelola perusahaan sistem, Standar Pelaporan Keuangan Internasional (IFRS), dan SOX
memoderasi hubungan antara keahlian keuangan komite audit dan kualitas laba.
Moderator tambahan dari hubungan ini adalah proxy yang berbeda dari kualitas
pendapatan dan keahlian keuangan komite audit, keahlian ahli keuangan ketergantungan
dan kesibukan, peran auditor eksternal, dan kualitas publikasi
b. Were the results credible?
Ya, hasil penelitian ini kredibel karena dari hipotesis 1 sampai dengan hipotesis 5
7. Conclusions:
a. Did the results add to our knowledge about the Penelitianed subject when the study was
conducted?
b. What are the possible extensions of this study?