This Author published in this journals
All Journal Jurnal Kebijakan Kesehatan Indonesia Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia AR-RIAYAH : Jurnal Pendidikan Dasar Tadbir : Jurnal Studi Manajemen Pendidikan Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Muhammadiyah Edukasi Islami: Jurnal Pendidikan Islam Bunda Edu-Midwifery Journal (BEMJ) Ensiklopedia of Journal ESTETIK : Jurnal Bahasa Indonesia Akademika : Jurnal Keagamaan dan Pendidikan Jurnal Tunas Journal of Computer Networks, Architecture and High Performance Computing AR-RIAYAH : Jurnal Pendidikan Dasar Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmu Komputer dan Sistem Komputer Terapan (JIKSTRA) Bima Journal : Business, Management and Accounting Journal Jurnal Pengabdian Kepada Masyarakat Patikala Brilliance: Research of Artificial Intelligence Jurnal Ilmiah Kebijakan dan Pelayanan Pekerjaan Sosial (Biyan) Ahmar Metakarya: Jurnal Pengabdian Masyarakat Prosiding Snastikom Indonesian Journal of Research and Educational Review (IJRER) SIGMA: Information Technology Journal Journal of Computer Science and Informatics Engineering Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA SENTRI: Jurnal Riset Ilmiah Prioritas : Jurnal Pengabdian Kepada Masyarakat Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Sublim: Jurnal Pendidikan Jurnal Fairness Retorika: Jurnal Pembelajaran Bahasa dan Sastra Indonesia Mega Buana Journal of Innovation and Community Service (JICS) Journal of English Education Jurnal Pengabdian Masyarakat Edukasi Indonesia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Papua Medicine and Health Science
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Fairness

PENGARUH KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN PENGENDALI SEBAGAI VARIABEL MODERASI Khair, Ummul; Kamaluddin, Kamaluddin; Suranta, Eddy
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.491 KB) | DOI: 10.33369/fairness.v5i2.15304

Abstract

Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .
Co-Authors A, Marya Ade Fitri, Marliza Agustina, Alfareza Putri Ahmad, Gufran Alamsyah, Putra Jaya Alias, Hamzah Alvi Syahrin Alvionita, Vinny Amanah, Nisa Ul Aminuyati Amiruddin Ananda, Meri Andi Kaso, Iin Ilma Andini, Novia Anggeraeni, Anggeraeni Annisah, Yessi Fitri Anwar Sadat Arcanita, Rapia Ardhana, Fahri Ardilah, Fatmawati Ari Usman, Ari Arief Budiman Asli, Kartika Asnita, Asnita Asrida Asrida, Asrida Asrini, Nur Aswan Aswan Azzohardi, Azzohardi Botifar, Maria Budi Astuti Chiuloto, Kalvin D, Dharmawati Daffa, Mdh. Al Hilmi Dahlan, Andi Ahmad David David Denny Walady Utama Dharmawati Dharmawati, Dharmawati Dharmawati4, Dharmawati Dwi Lestari, Yuyun Elfrida Ratnawati Epi Supiadi Erviany, Nunung Fadhillah, Ilham Rizki Fadly, Rahmad Fatimah Firmah, Andi Firna, Fransiska Firnanda, Ary Gihfarri, M Dios fawas Gustini, Gustini Hajar Hajar Hakim, Moch. Zaenal Handoko, Divi Haslan, Hasliana hasnia, Hasnia Herry Setiawan Hidayati, Sefa Hitipeuw, Anthoneta Idi Warsah Idman, Muhajirah Ifnaldi, Ifnaldi Ismada, Pahrul Jamhari Jamhari Kamaluddin Kamaluddin Kartini, Lesi kasmayani Khairani, Mufida Kholik, Kholik Lestari, Cicik Sri Lestari, Yuyun Dwi Lifwarda Lifwarda Lisdayanti, Septina lubis, ihsan Lukman Asha Lumasa R, Ihsan Marini . Mihrani Mihrani MUHAMMAD HASBI Muhammad Istan, Muhammad Munawir, Ahmad Murniyanto Murniyanto, Murniyanto Nasution, Muhammad Nawawi Natasa, Sara Nazmy, T. Said Hazid An Nisak, Nuril Ainun Nur Anisa Nur Asiah Nur Wulan, Nur Nurhidayanti P, Aldi Partama Putra, Yudi Pebrianti, Ferli Prasetiana, Dana Prasetiana, Dana Priyowidodo, Stephanus Putri, Nurfahrezi Septiani Putriani, Nur R, Ihsan Lumasa Rahman, Miftah Rahmawati, Rahmawati Rambe, Siti Fatimah Ramiati Ramiati Ranidiah, Furqonti Razaq, Yusuf Rikki Vitria Rismayanti Rismayanti Rosdiana Rosdiana S, Suriati Safitry, Rusni Sahmiar Pulungan, Sahmiar Sari, Ika Sarudin, Sarudin Satriani Satriani Satriani Setiadi, Bekti Setiorini, Hesti Silfia Rifka Simorangkir, Eflin Novalynda Sri Nita, Sri Suci Wulandari Sumi Khairani, Sumi Suranta, Eddy Suriati, Suriati Suroso, Adi Syamsul Bahri Syarifah Sahirah Telaumbanua, Faozatulo Tri Wijayanti, Yoga Ummu Kalsum veronica, Vera Windayanti, Windayanti Yessi Fitri Annisah Lubis Yusmaniarti