Pengaruh Ukuran Dewan Komisaris, Proporsi Dewan Komisaris, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Bahtiar, Teguh Indra
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:37:32
Abstract :
The objective of this research is to test the effect The Amount of Commissioner Board, Board of Independent Commissioner, Existence of Audit Committee, Institutional Ownership, Managerial Ownership and Leverage towards earning management to evaluate company operations among listed of banking industries in Indonesia Stock Exchange which published their annual report from 2007 until 2011. Hypotheses in this research are the amount of commissioner board, board of independent commissioner, existence of audit committee, institutional ownership, managerial ownership and leverage affects earning management. Purposive sampling technique is used in this research. These criteria of sample are banking companies listing on the Stock Exchange and banking companies publish annual financial statement and have data for the required variables from 2007 until 2011. The analysis method of this research 2 used multiple regressions. The adjusted R in this study is 0,71 or 71%. This research result shows board of independent ommissioner, institutional ownership, managerial ownership and leverage have influence to earning management, whereas other variables like amount of commissioner board and existence of audit committee not influence to earning management.
The objective of this research is to test the effect The Amount of Commissioner Board, Board of Independent Commissioner, Existence of Audit Committee, Institutional Ownership, Managerial Ownership and Leverage towards earning management to evaluate company operations among listed of banking industries in Indonesia Stock Exchange which published their annual report from 2007 until 2011. Hypotheses in this research are the amount of commissioner board, board of independent commissioner, existence of audit committee, institutional ownership, managerial ownership and leverage affects earning management. Purposive sampling technique is used in this research. These criteria of sample are banking companies listing on the Stock Exchange and banking companies publish annual financial statement and have data for the required variables from 2007 until 2011. The analysis method of this research 2 used multiple regressions. The adjusted R in this study is 0,71 or 71%. This research result shows board of independent ommissioner, institutional ownership, managerial ownership and leverage have influence to earning management, whereas other variables like amount of commissioner board and existence of audit committee not influence to earning management.
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