JAZ: Jurnal Akuntansi Unihaz
Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz

INFLUENCE THE PROPOTION OF INDEPENDENT DIRECTORS AND CONTROLING SHAREHOLDERS ON THE EARNINGS MANAGEMENT

pedi riswandi (Univeritas Pof. Dr Hazairin,SH Bengkulu)

Article Info

Publish Date
23 Jul 2019

Abstract

Manager's motivation to do earnings management to good financial statements by presenting misleading information to stakeholders, so that the Board of Commissioners is important to supervise effectively the company's operations control with controlling shareholders.This study aimed to determine if the proportion of the independent director and the ownership of the controlling share may reduce earnings management. This research uses manufacturing companies Indonesia in 2012-2016. The technique of purposive sampling method. The results showed that the proportion of proportion of the independent directors and controlling shareholders reduce the occurrence of profit management

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Journal Info
JAZ: Jurnal Akuntansi Unihaz
Website

Abbrev

jaz

Publisher

Universitas Prof. Dr. Hazairin, SH

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam ...