Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan dan Leverage terhadap Earnings Management (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017)

Asokawati, Sekar and , Drs. Wahyono, M.A.,Akt (2019) Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan dan Leverage terhadap Earnings Management (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research was found an evidence regarding the influence of bord size influence, board independent, audit comitee, firm size and leverage on earnings management. this research based on purposive sampling method. The populations of this research used manufacturing companies listed on the Indonesia Stock Exchange (IDX) of 156 companies. Through the defined criteria, selected a sample of 77 companies with 3 years observation from 2015-2017. Hypothesis in this research were tested by multiple regression analysis. The results of this research indicated that leverage on earnings management. While board size influence, board independent, audit comitee and firm size did not influence on earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	earnings management, board independent, board size, audit comitee, firm size, leverage
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SEKAR ASOKAWATI
Date Deposited:	22 Feb 2019 07:31
Last Modified:	22 Feb 2019 07:31
URI:	http://eprints.ums.ac.id/id/eprint/71685

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