Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JURNAL AKUNTANSI
Ulfa Luthfia Nanda
Universitas Perjuangan
Religion Agriculture, Biological Sciences & Forestry Arts Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

 1 
PENGARUH KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Ulfa Luthfia Nanda; Yeni Fitriani Somantri
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i1.3403

Abstract

Earning Management is actions taken through the choice of accounting policies with the aim to fulfilling own interest or increasing the market value of company. The aim of this research is to analyze the influence of independent commissioners to the earning management in bank companies listed on Indonesia Stock Exchange. This research with quantitatitve method. Population of this research are bank companies listed on Indonesia Stock Exchange in 2016- 2018. This research uses purposive sampling method and analysis used linear regression. The result show that independent commissioners have no effect on earning management of bank companies listed on Indonesia Stock Exchange.  Keywords : earning management, independent commissioners
Co-Authors Gista Rismayani Laras Pratiwi Yeni Fitriani Somantri