PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA | SEKOLAH TINGGI ILMU EKONOMI BANK BPD JATENG

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

SELVIA NOVIAN ALFIONITA - Nama Orang;

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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AK.2015.1A.11.1938 1A.11.1938 Tersedia namun tidak untuk dipinjamkan - Missing

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Judul Seri: -
No. Panggil: 1A.11.1938
Penerbit: SEMARANG : ., 2015
Deskripsi Fisik: -
Bahasa
ISBN/ISSN: -
Klasifikasi: 1A.11.1938
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Subjek: MANAJEMEN LABA
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