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PENGARUH UKURAN KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

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ABSTRACTrnThe objective of this study is to analyze the influence of audit committee size and institutional ownership on earnings management. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. 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 size, had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.rnKeywords : earnings management, audit committee, insitutional ownership.

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Informasi Detail

Judul Seri

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No. Panggil

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Penerbit

SEMARANG : STIE BANK BPD JATENG., 2014

Deskripsi Fisik

Halaman 82-96

Bahasa

Indonesia

ISBN/ISSN

1411-1497

Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

PRESTASI VOL. 13 NO. 1 - JUNI 2014

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Pernyataan Tanggungjawab

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