Manajemen Laba: Bukti Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
Year: 2017
Type: article
Abstract: ; "> This research aims to investigate the effect of board commissioners effectiveness, audit committeeeffectiveness, institutional stock-ownership, and public stock-ownership on Earnings Managementactivities. The efectiveness of board comissioners and audit committee are measured based on theircharacteristics such as independence, activity, size, and competence. The research design isquantitative method. The Sample used in this study consisted of 31 Banking companies listed onIndonesian Stock Exchanges for the period of 2011 to 2013. The research hypothesis is tested usingOrdinary Least Squares methods (OLS). The result shows that board of commissiors’ effectivenes andpublic stock ownership do not affect on the earnings management activites. Also, audit committeeeffectiveness do not give effect on earning management activites except audit committee’scompetence which is found to impact on reduction of earnings Management. Other independentvariables such as institutional stock ownership is proven to influence earnings managementactivities.Keywords: Board Commissioners Effectiveness, Audit Committee Effectiveness, Institutional StockOwnership, Public Stock-Ownership, Earnings Management
Author: Jasman Jasman
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W2883172934