THE INFLUENCE OF BOARD OF COMMISSIONERS' CHARACTERISTICS ON EARNING MANAGEMENT (The Case of Banking Company Listed in Jakarta Stock Exchange)
| Main Author: | IGRA, IGRA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2010
|
| Subjects: | |
| Online Access: |
http://repo.unand.ac.id/1243/1/Skripsi_0001.pdf http://repo.unand.ac.id/1243/ |
Daftar Isi:
- This study observes obout the influence of Board of Commissioners' characteristics such as, Board of Commissioners' size, composition, and annual meeting on the earnings management practice in public bank companies listed in Indonesia Stock Exchange in 2003-2005. Result show that Board of Commissioners' size has negative significant influence on earning management in banking company as a whole and in small company Board of Commissioners' composition is insignificantly influencing the earning management in all conditions and Board of Commissioners' annual meeting has significant negative influence to earning management as a whole, but it found to be insignificant in big and small company. These results mean that board of commissioners'function in monitoring and supervising the fficiency of monagement does not have big influence on earning management practice done by banking compony listed in Indonesia Stock Exchange.