Retno Dwiyanti, . (2022) PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to empirically examine the effect of proportion of independent commissioners, managerial ownership, and profitability on earnings management. The proxy used to detect earnings management is discretionary accruals. The sample in this study amounted to 95 samples consisting of 22 BUMN companies listed on the Indonesia Stock Exchange during the 2015-2020 period using purposive sampling technique. The method used in this study is a quantitative research method using secondary data. The analytical technique used is data panel regression analysis using STATA v.12.1. Based on the result of data analysis, it can be concluded that (1) proportion of independent commissioners has a positive significant effect on earnings management, (2) managerial ownership has no effect on earnings management, and (3) profitability has a positive significant effect on earnings management. Keywords: Proportion of Independent Commissioner, Managerial Ownership, Profitability, Earnings Management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1810112103] [Pembimbing: Wiwi Idawati] [Penguji 1: Praptiningsih] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Proportion of Independent Commissioner, Managerial Ownership, Profitability, Earnings Management. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Retno Dwiyanti |
| Date Deposited: | 25 Jul 2022 05:43 |
| Last Modified: | 25 Jul 2022 05:43 |
| URI: | http://repository.upnvj.ac.id/id/eprint/16138 |
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