DETAIL DOCUMENT
PENGARUH JUMLAH DEWAN DIREKSI, KOMITE AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Adelia, Ossely
Subject
H Social Sciences (General) 
Datestamp
2024-01-23 03:02:02 
Abstract :
This study aimed to examine the effect of the number of board of directors, audit committee, leverage, and firm size on earnings management. The population in this study are all companies listed in Indonesia Stock Exchange 2011-2013. The sample set by using purposive sampling method. The research sample is obtained by 138 companies. The data analysis technique used in this study performed with SPSS version 20.0 were used that technique as for the classical assumption test analysis, hypothesis testing as well as partial and simultaneous determination of R values ??using multiple regression analysis. The test results showed that the number of board of directors (H1), the audit committee (H2), leverage (H3), and firm size (H4) have a significant effect on earnings management, is rejected. 
Institution Info

Universitas Katolik Musi Charitas