Jurnal Riset Akuntansi Terpadu
Vol 11, No 1 (2018)

PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS)

Dabella Yunia (Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tiratayasa)

Article Info

Publish Date
30 Apr 2018

Abstract

The objective of this research is examine the concentration of ownership, independent commissioners, and audit quality to earning pe share (EPS). The study population is all companies listed on the Indonesia Stock Exchange. The sample of this research is a manufacturing company listed on Indonesia Stock Exchange 2012-2013. Tests of this research using multiple regression method. The results of this study prove that the variable of ownership concentration and audit quality influence to earnings per share (EPS), while independent commissioner variables have no effect on earnings per share (EPS). 

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Journal Info
Jurnal Riset Akuntansi Terpadu
Website

Abbrev

JRAT

Publisher

Universitas Sultan Ageng Tirtayasa

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...