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Yudy, Yudy
Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
Economics, Econometrics & Finance

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KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL Yudy, Yudy; Susanto, Yulius Kurnia
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.758 KB) | DOI: 10.34209/equ.v21i2.638

Abstract

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.
Co-Authors Yulius Kurnia Susanto