Media Mahardhika
Vol 17 No 1 (2018): September 2018

UKURAN DEWAN KOMISARIS DAN PROPORSI DEWAN KOMISARIS INDEPENDEN SEBAGAI DETRMINAN MANAJEMEN LABA

Ariyani, Ariyani (Unknown)
Harianto, Rudi (Unknown)
Sari, Putri Zanufa (Unknown)

Article Info

Publish Date
30 Sep 2018

Abstract

This study has the aim to obtain empirical evidence about the size of the board of commissioners and the proportion of independent board of directors as a determinant of earnings management. Data analysis techniques used in this study using software assistance in the form of Eviews, data collection used is by purposive sampling method on the food and beverages industry on the Indonesia Stock Exchange with the 2013-2017 study period. Based on the discussion of the results study can be proved that the size of the board have an influence on earnings management and the proportion of independent commissioners has an influence on earnings management.

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Journal Info
Media Mahardhika
Website

Abbrev

mahardika

Publisher

Sekolah Tinggi Ilmu Ekonomi Mahardhika

Subject

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

Description

MEDIA MAHARDHIKA is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, STIE MAHARDHIKA Surabaya Indonesia three times a year (Januari, May and September). MEDIA MAHARDHIKA aims to publish articles in the field of accounting and finance that provide ...