Daftar Isi: PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Daftar Isi:

This study aims to examine the relation of independent commissioner’s proportion and audit committee on the earning management practices. This study uses secondary data were taken from the companies which are listed in Bursa Efek Indonesia. Purposive sampling method used for sampling and where 44 companies in bursa Efek Indonesia with the period 2010-20112 where selected as sample. Analytical techniques used in this study is multiple regression analysis using SPSS where previously the data was tested using the classical assumption test. The result of this study shows that independent commissioner’s proportion and audit committee have significant impact on earning management simultaneously. While only independent commissioners has impact on earning management partially. This result proves that independent commissioners can reduce earning management. However audit committee has not any significance on the earning management.