Media Riset Akuntansi
Vol 11, No 1 (2021): FEBRUARI

PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KOMPENSASI BONUS, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA




Article Info

Publish Date
01 Aug 2022

Abstract

The purpose of this study was to determine and analyze the effect of independent commissioners, audit committees, bonus compensation, and financial distress on earnings management in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling method, in order to obtain as many as 64 samples. This study uses multiple linear regression analysis at a significance level of 0.05 using the SPSS version 25 program. Meanwhile, the audit committee, bonus compensation, and financial distress have no significant effect on earnings management.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...