PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS)
<em>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 I...
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| Format: | Article |
| Language: | English |
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Faculty of Economics and Business
2018-04-01
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| Series: | Jurnal Riset Akuntansi Terpadu |
| Subjects: | |
| Online Access: | https://jurnal.untirta.ac.id/index.php/JRAT/article/view/4159 |
| _version_ | 1819009368059805696 |
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| author | Dabella Yunia |
| author_facet | Dabella Yunia |
| author_sort | Dabella Yunia |
| collection | DOAJ |
| description | <em>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).</em><p> </p><em><strong></strong></em> |
| first_indexed | 2024-12-21T00:55:15Z |
| format | Article |
| id | doaj.art-ee2933c355c64793bf7cd640055b2bb0 |
| institution | Directory Open Access Journal |
| issn | 1979-682X 2528-7443 |
| language | English |
| last_indexed | 2024-12-21T00:55:15Z |
| publishDate | 2018-04-01 |
| publisher | Faculty of Economics and Business |
| record_format | Article |
| series | Jurnal Riset Akuntansi Terpadu |
| spelling | doaj.art-ee2933c355c64793bf7cd640055b2bb02022-12-21T19:21:18ZengFaculty of Economics and BusinessJurnal Riset Akuntansi Terpadu1979-682X2528-74432018-04-0111110.35448/jrat.v11i1.41593062PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS)Dabella Yunia0Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tiratayasa<em>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).</em><p> </p><em><strong></strong></em>https://jurnal.untirta.ac.id/index.php/JRAT/article/view/4159ownership concentrationaudit qualitycommissionersearnings per share (eps) |
| spellingShingle | Dabella Yunia PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS) Jurnal Riset Akuntansi Terpadu ownership concentration audit quality commissioners earnings per share (eps) |
| title | PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS) |
| title_full | PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS) |
| title_fullStr | PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS) |
| title_full_unstemmed | PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS) |
| title_short | PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS) |
| title_sort | pengaruh konsentrasi kepemilikan komisaris independen dan kualitas audit terhadap earning per share eps |
| topic | ownership concentration audit quality commissioners earnings per share (eps) |
| url | https://jurnal.untirta.ac.id/index.php/JRAT/article/view/4159 |
| work_keys_str_mv | AT dabellayunia pengaruhkonsentrasikepemilikankomisarisindependendankualitasauditterhadapearningpershareeps |