Jurnal Riset Keuangan dan Akuntansi (JRKA)
Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)

PENGARUH KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Ulfa Luthfia Nanda (Universitas Perjuangan)
Yeni Fitriani Somantri (Universitas Perjuangan)

Article Info

Publish Date
28 Jun 2021

Abstract

Earning Management is actions taken through the choice of accounting policies with the aim to fulfilling own interest or increasing the market value of company. The aim of this research is to analyze the influence of independent commissioners to the earning management in bank companies listed on Indonesia Stock Exchange. This research with quantitatitve method. Population of this research are bank companies listed on Indonesia Stock Exchange in 2016- 2018. This research uses purposive sampling method and analysis used linear regression. The result show that independent commissioners have no effect on earning management of bank companies listed on Indonesia Stock Exchange.  Keywords : earning management, independent commissioners

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Journal Info
Jurnal Riset Keuangan dan Akuntansi (JRKA)
Website

Abbrev

jrka

Publisher

Universitas Kuningan

Subject

Economics, Econometrics & Finance

Description

JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan ...