Pengaruh Ukuran KAP, Komposisi Dewan Komisaris Independen, Independensi Komite Audit, Dan Dewan Direksi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Lembaga Pembiayaan Yang Terdaftar Di Bursa Efek Indonesia)

Yunita, Rahma (2017) Pengaruh Ukuran KAP, Komposisi Dewan Komisaris Independen, Independensi Komite Audit, Dan Dewan Direksi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Lembaga Pembiayaan Yang Terdaftar Di Bursa Efek Indonesia). S1 thesis, STIE Indonesia Banking School.

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Abstract

The objectives of this research is to analyze influence of Earnings Management financial institution to auditor size, independent commissioners, independent audit comitte, and board of director’s in 2013 until 2015 periods. Data used in this research were obtained from Indonesia Stock Exchange’s website. The number of sample for this research is 33 financial institutions. Analyze technique used for this research is multiple linier regression. This research has been analyzed with Eviews 9 program, and during the significance test it indicated that common effects was the most appropriate method. The result of this research shows that auditor size, independent commissioner, and board of director have a positive significant effect to earnings management. And independent audit comitte have positive and no significant to earnings management. Keyword : Earning management, auditor size, independent commissioner, independent of audit comitte, board of director.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	30 Jul 2020 04:29
Last Modified:	22 Jul 2024 04:28
URI:	http://repository.ibs.ac.id/id/eprint/563

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