NURJANNAH, SITI and , Dr. Erma Setiawati, MM.,CA (2017) PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA (Studi pada Bank Umum Syariah di Indonesia). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The purpose of this study was to examine whether the company size, institutional ownership, the audit committee, and sharia supervisory board effect on earnings management. This type of research used in this study are causal comparative research. The population in this study are all Islamic Commercial Banking in Indonesia. Data used is secondary data. The data collection method used purposive sampling. Purposive sampling is a technique of determining sample with certain criteria. The research sample consists 33 sharia banking during 2014-2016. Data that has been collected is analyzed by multiple regression analysis. The results showed that partially institutional ownership and sharia supervisory board has negative and significant effect on earning management. While the company size and audit committee has no effect on earnings management. Keywords:company size, institusional ownership, audit committee, sharia supervisory board, earnings management
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | Keywords: company size, institusional ownership, audit committee, sharia supervisory board, earnings management |
Subjects: | H Social Sciences > H Social Sciences (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | SITI NURJANNAH |
Date Deposited: | 15 Aug 2017 08:29 |
Last Modified: | 15 Aug 2017 08:29 |
URI: | http://eprints.ums.ac.id/id/eprint/55627 |
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