PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015
This study aims to know the influence of board commissioners size and audit committee to earning management practices. Objects in this study are a Manufacturing Company Listed in Indonesia Stock Exchange. This study using purposive sampling method. Data collection method used is the method of docume...
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| Format: | Article |
| Language: | English |
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Universitas Mercu Buana
2017-12-01
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| Series: | Profita |
| Subjects: | |
| Online Access: | http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2836 |
| _version_ | 1818996708411965440 |
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| author | Rita Aprilliani Aloysius H. |
| author_facet | Rita Aprilliani Aloysius H. |
| author_sort | Rita Aprilliani |
| collection | DOAJ |
| description | This study aims to know the influence of board commissioners size and audit committee to earning management practices. Objects in this study are a Manufacturing Company Listed in Indonesia Stock Exchange. This study using purposive sampling method. Data collection method used is the method of documentation. Processing data using Eviews program version 7. The results of data analysis used statistical analysis in the form of multiple linear regression. The results of this study indicate that simultaneously all independent significantly influence on earnings management and audit committee in partial not impact on earnings management whereas the size of the board commissioners significant negative on earnings management. This is evidenced by the results of simultaneous test (F test) and the results of the partial test (t test) demonstrated the significant value of these two variables to support and reject the hypothesis. |
| first_indexed | 2024-12-20T21:34:02Z |
| format | Article |
| id | doaj.art-ad3bd50ddcd148b3ae78f3a8d0f13de7 |
| institution | Directory Open Access Journal |
| issn | 2086-7662 2622-1950 |
| language | English |
| last_indexed | 2024-12-20T21:34:02Z |
| publishDate | 2017-12-01 |
| publisher | Universitas Mercu Buana |
| record_format | Article |
| series | Profita |
| spelling | doaj.art-ad3bd50ddcd148b3ae78f3a8d0f13de72022-12-21T19:26:00ZengUniversitas Mercu BuanaProfita2086-76622622-19502017-12-011033603721754PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015Rita Aprilliani0Aloysius H.1Universitas Mercu BuanaUniversitas Mercu BuanaThis study aims to know the influence of board commissioners size and audit committee to earning management practices. Objects in this study are a Manufacturing Company Listed in Indonesia Stock Exchange. This study using purposive sampling method. Data collection method used is the method of documentation. Processing data using Eviews program version 7. The results of data analysis used statistical analysis in the form of multiple linear regression. The results of this study indicate that simultaneously all independent significantly influence on earnings management and audit committee in partial not impact on earnings management whereas the size of the board commissioners significant negative on earnings management. This is evidenced by the results of simultaneous test (F test) and the results of the partial test (t test) demonstrated the significant value of these two variables to support and reject the hypothesis.http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2836board commissioners size, audit committee and earnings management |
| spellingShingle | Rita Aprilliani Aloysius H. PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 Profita board commissioners size, audit committee and earnings management |
| title | PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 |
| title_full | PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 |
| title_fullStr | PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 |
| title_full_unstemmed | PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 |
| title_short | PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 |
| title_sort | pengaruh ukuran dewan komisaris dan komite audit terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2013 2015 |
| topic | board commissioners size, audit committee and earnings management |
| url | http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2836 |
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