PDF

PENGARUH KOMPETENSI DAN AKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA

---

ABSTRACTrnThe objective of this study is to analyze the influence of the competence and activities of the audit committee on earnings management. Earnings management in this study were measured by using the value of discretionary accrual.rnThe population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 65 samples. Testing the hypothesis using multiple regression analysis.rnThe results of hypothesis testing indicate that audit committee competence, and audit committee activity had a significant negative effect on earnings management.rnKeywords : earnings management, audit committee, insitutional ownership.

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

-

Penerbit

SEMARANG : STIE BANK BPD JATENG., 2013

Deskripsi Fisik

Halaman 28-40

Bahasa

Indonesia

ISBN/ISSN

1411-1497

Klasifikasi

NONE

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

PRESTASI VOL. 11A NO. 1A - APRIL 2013

Subjek

-

Info Detail Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus login sebelum memberikan komentar