Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
I Made Adhi Wirayana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Konsentrasi Kepemilikan dan Kompetensi Dewan Komisaris pada Manajemen Laba di Perusahaan Perbankan I Made Adhi Wirayana; I Putu Sudana
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p18

Abstract

This study aims to obtain empirical evidences concerning on the influence of ownership concentration and board of commissioner’s competence on earnings management. This research was undertaken on banking companies registered in Indonesian Stock Exchange from 2010 to 2015. Sampling method used was purposive sampling technique. There are 30 companies as data sample with total 180 observation. The data was accumulated with documentation method. Multiple linear regression test technique was used in analyzing the data. The finding of this study shows that institutional ownership has positive influence on earnings management while managerial ownership does not have any influence. Both board of commissioner’s competence of specifically business fields and corporate governance has negative influence on earnings management while Board of commissioner competency in accounting fields does not have any influence. Keywords: ownership concentration, competence, Earnings Management.
Co-Authors Anak Agung Istri Sri Wiadnyani I PUTU SUDANA Kadek Nita Sumiari Wayan Hesadijaya Utthavi