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All Journal AKUNTABILITAS Jurnal Akuntansi Kontemporer Accounting Analysis Journal Jurnal RAK (Riset Akuntansi Keuangan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS The Accounting Journal of Binaniaga JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting STATERA: Jurnal Akuntansi dan Keuangan Journal of Accounting Auditing and Business JASF (Journal of Accounting and Strategic Finance) Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Dharma Bhakti Ekuitas Jurnal Ilmu Manajemen & Ekonomika Jurnal Pemberdayaan Ekonomi JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat)
Ardillah, Kenny
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi Bisnis

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PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN ALIRAN KAS DARI AKTIVITAS OPERASI TERHADAP PRAKTIK EARNINGS MANAGEMENT Kenny Ardillah
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.186 KB) | DOI: 10.30813/jab.v11i1.1079

Abstract

This research examines good corporate governance characteristic such as board of commissioner size, composition of independent commissioner board, committee audit size, composition of independent committee audit, number of committee audit meeting, committee audit financial expertise, and audit quality and also company characteristics such as company size and cash flows from operating activities that affect earnings management practices. his research samples is focused on manufacturer companies listed in Indonesia Stock Exchange for period 2011 – 2014 with total 154 data used in this research. The result of this research is composition of independent commissioner board and company size had positively influence towards earnings management practices. Cash flows from operating activities had negatively influences towards earnings management practices. Commissioner board size, committee audit size, composition of independent committee audit, number of committe audit meeting, committee audit financial expertise, and audit quality had no influence towards earnings management practices.  Keywords :     Corporate Governance, Earnings Management, Company Size, Cash Flow From Operating Activities
Co-Authors Agus Prasetyo C Anindya Larassati Chandra, Robby Cheka Rahiem Danny Lintang Icha Juana Kelvin Haryanto Nabila Maharani Santoso Nera Marinda Machdar Prawira, Samuel Oscar Rebecca Angelina Ririn Breliastiti Sellytyanengsih E. Churcill Siti Paras Ubuddiyah Temy Setiawan Thenia Thenia Vesakhadevi, Selvi Yohanes Halim Yohanes Mardinata Rusli, Yohanes Mardinata Yola Vanesa Zelindio Chandra