ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT EKSTERNAL, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016
Daftar Isi:
- This research was conducted to analyse the influences of the independent variables such as the variables of the educational background of the audit comittee chairman, the composition of the female commissioner board, external audit quality and financial distress toward earning management. The samples used in this research were thirty-five family companies in the sector of financial that listed in Indonesia Stock Exchange during the period of2012-2016 which selected based on the purposive sampling technique. The types of the data for this research were secondary data in the fonn of company's annual reports listed in Indonesian Stock Exchange din the period of 2012-2016. The Hypothesis testing was conducted by using multiple linear regression by SPSS 20 software. The result of the research showed that the variable of the financial distress influences the earning management. This research did not prove that the variables of educational background of audit committe chairman, the composition of the female commissioner board, and the external audit quality have the influences toward the earning management.