PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA
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 BU...
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2022-01-03.
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| 245 | 0 | 0 | |a PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA |
| 260 | |c 2022-01-03. | ||
| 500 | |a http://repository.upnvj.ac.id/16138/1/ABSTRAK.pdf | ||
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| 500 | |a http://repository.upnvj.ac.id/16138/10/LAMPIRAN.pdf | ||
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| 500 | |a http://repository.upnvj.ac.id/16138/12/ARTIKEL%20KI.pdf | ||
| 520 | |a 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. | ||
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