Pengaruh Dewan Komisaris dan Komite Audit terhadap Manajemen Laba Sebelum dan Sesudah Adopsi Penuh IFRS (Studi pada Perusahaan Perbankan yang Tercatat di Bursa Efek Indonesia Periode tahun 2010-2013)
| Main Author: | Sakha Wijaya, Yan |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12661/1/Pengaruh%20Dewan%20Komisaris%20dan%20Komite%20Audit%20terhadap%20Manajemen.pdf https://eprints.untirta.ac.id/12661/ |
Daftar Isi:
- The Aims of this research at examining the influence of board of commissioners, such as board of commissioners size, proportion of independent commissioners, audit commitee size, and proprtion of independent audit commitee, on earnings management in banking companies listed in Indonesian Stock Exchange. This study also investigates size and leverage as control variable. The population of this research is all of public manufacture companies in the year 2010-2013 The samples of this research are 13 of public banking companies, which selected by purposive sampling method. This research data were colected from Indonesian Stock Exchange (IDX) from 2010 until 2013 and also from each company`s website. By using multiple regression analysis as the research method and the result from this research show that is no influence between board of commissioners size, proportion of independent commissioners, audit commitee size, and proprtion of independent audit commitee, size and leverage on earnings management.