PENGARUH KOMPOSISI DEWAN KOMISARIS DAN UKURAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA

Yuniza Rebekka Sitorus, . (2014) PENGARUH KOMPOSISI DEWAN KOMISARIS DAN UKURAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is perfomed to examine the effect of Board Composition and Board Size toward earning management in various industrial enterprises in Indonesia Stock Exchange over periode 2010 – 2012. The population of this research is 47 various industrial enterprises listed on the Indonesia Stock Exchange over periode 2010 – 2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount 14 companies from 47 companies those are classified in various industrial enterprises in Indonesia Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-test dan F-test with level of significance 5%. This research results that Board Composition and board size are not significant to earning management.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112064] [Penguji II (Pembimbing) : Erna Hernawati] [Penguji I : Ni Putu Eka Widiastuti] [Ketua Penguji : Yoyoh Guritno]
Uncontrolled Keywords: Board Composition, Board Size, Earning Management.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 25 Oct 2024 10:05
Last Modified: 25 Oct 2024 10:05
URI: http://repository.upnvj.ac.id/id/eprint/33929

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