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All Journal Equator Journal of Management and Entrepreneurship Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) BULETIN AL-RIBAATH At-Tadbir : jurnal ilmiah manajemen JURNAL PRODUKTIVITAS Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO JER Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Farah Juniati Meutianingrum
Universitas Tanjungpura
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Board Size and Board Independence toward the Earnings Management Practice at the Property and Real Estate Company Listed in Indonesia Stock Exchange admin, Farah Juniati Meutianingrum B42112010
Jurnal KIAFE Vol. 5 No. 2 (2016): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v5i2.14585

Abstract

Board of directors as the internal mechanism of good corporate governance play a vital role in controlling agency problem between shareholders and managers arise due to earnings management. This research investigates the roles of board director size and independent members on the board director towards earnings management practices. This research is quantitative research that use secondary data downloaded from idx.co.id. Research"™s sample is 25 property and real estate companies selected randomly, the period of observation is 3 years from 2012-2014. The proxy of earnings management is Discretionary Accruals which calculated using Modified Jones Model. Using Board size and board independence as the independent variable, the finding is earnings management partially has positive and not significantly related to the board size and board independence. Also, the investigation of the simultaneous effect, the data shows that the board size and the percentage of independent board members are positive but not significantly related to earnings management. Keywords: earnings management, discretionary accruals, good corporate governance, board size, board independence.
Co-Authors Afrizal Afrizal Ahmadia, Eru Alfiana Alfiana Aprija, Een Dian Widyantini Ikram Yakin Irfan Mahdi Kur’ani, Nur LISTIANA SRI MULATSIH Mbere, Virani Neni Triana M. Ratih Permani