SKRIPSI

PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA

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ABSTRACT
Earnings management is the process by which carried out a deliberate measures within the limits of accounting principles to obtain the desired level of income. The aim of research to determine the effect of independent commissioners board, audit committee, profitability and leverage to earnings management in the banking company.Using purposive sampling method in order to obtain a sample of 17 banking companies listed in Indonesia Stock Exchange in 2011-2013. This study uses multiple linear regression model. This study uses secondary data sources. In this study, measured by earnings management discretionary accruals estimated using the modified Jones model. The results showed that independent commissioners board and audit committee has no significant effect on earnings management, while profitability and leverage positive and significant impact on earnings management. Adjusted R Square value in this study was 37% and the balance of 63% is influenced by other variables outside the model of this study.
Keyword : Earning Manajemen, Independent Commissioners, Audit Committe, Profitability, Leverage

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Ketersediaan

AK.2015.1A.11.1938

1A.11.1938

Tersedia namun tidak untuk dipinjamkan - Missing

Informasi Detail

Judul Seri

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No. Panggil

1A.11.1938

Penerbit

SEMARANG : ., 2015

Deskripsi Fisik

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Bahasa

ISBN/ISSN

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Klasifikasi

1A.11.1938

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

MANAJEMEN LABA

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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