Jurnal Bisnis dan Pembangunan
Vol 12, No 2 (2023): Mei-Agustus 2023

Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage Dan Profitabilitas Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Terbuka Sektor Industri Barang Konsumsi)

Putri Yunita Setyani (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat, Indonesia)
Achmad Suhaili (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat, Indonesia)

Article Info

Publish Date
07 Aug 2023

Abstract

Committees, leverage, and profitability on earnings management of Manufacturing companies (consumer goods) listed in the Indonesia Stock Exchange (IDX) for the period of  2016 - 2018. The type of this research is associative quantitative researchthat aims to analyze the relationships between variables. Sample of this research consisted of 27 companies selected by the purposive sampling method. Output of this research are (1) There are indicates that earnings management is not influenced by the independent commissioners and the audit committees. (2) Leverage and profitability have an influence on earning management Keywords: Independent Board of Commissioners, Audit Committee, Leverage, Profitability, Earning Management

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Journal Info
Jurnal Bisnis dan Pembangunan
Website

Abbrev

bisnispembangunan

Publisher

Universitas Lambung Mangkurat

Subject

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

Description

urnal Bisnis dan Pembangunan published by Master Program of Business Administration Science Faculty of Social and Political Sciences Lambung Mangkurat University as a media of publication of ideas or ideas and scientific studies in the framework of science development in the field of business and ...