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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Wira Ekonomi Mikroskil Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Jambura Equilibrium Journal Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) MEDIA BISNIS International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity
Yulius Kurnia Susanto
Trisakti School of Management
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Equity

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KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL Yudy, Yudy; Susanto, Yulius Kurnia
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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 Adi Hastomo AKHADI, IMAN Alfan Anggara Saputra Aliyansyah, Fariz Alvin Alvin Alvin Andreas Avellino Nurvan Andrew , Jason ARLEEN HERAWATY ARWINA KARMUDIANDRI ARYA PRADIPTA Azizah, Rahayu Zahrotul DANIBRATA, AULIA Darmadi, Eliezer Elbert Daves Joshua Dewi Sari Wijoyo DYLAN BILLY JAPOETRA FIRNANTI, FRISKA Gabriella Lioera GUDONO GUDONO Herni Herni Isabella Fiorita Ivonne Ivonne Ivonne, Ivonne Janet Jesslyn Jemima Octaviani KARMUDIANDRI, ARWINA Kurniawati, Stephanie Livia Aldisa Muliawan Maharani Dwi Nastiti Mia Oktavia MONICA NOVIA GUNAWATI NOVIA WIJAYA Prasetio, Arton Briyan Purbasari, Niken Rahayu Zahrotul Azizah Rani Wulan Ayu RATIH HANDAYANI Regi Muzio Ponziani Shella Deslatu Stevanus, David Sumadi, Rizki Ramadhan SUPRIATNA, DICKY Thomas Julianto Tita Deitiana, Tita TJHAI FUNG NJIT Veren Chintia Widodo, Marbudyo Tyas WIJAYA, NOVIA WILLIEM CHAHYA WIJAYA Wulandari Wulandari Yesheca Gracia Christian YOHANES FERNANDES Yopie Sahatua Siregar Yosafat Pujo Lukito YUDITHIA MARIA DATULALONG Yudy, Yudy Yudy, Yudy