Jurnal Keuangan dan Perbankan
Vol 11, No 2 (2015): Jurnal Keuangan dan Perbankan, Volume 11 No. 2, Juni 2015

Manajemen Laba Perbankan (Studi Pada Bank Terdaftar di Bursa Efek Indonesia Periode 2010-2012)

Taufiq Hidayat (STIE Indonesia Banking School)
Oriza Amouri (STIE Indonesia Banking School)



Article Info

Publish Date
01 Jul 2020

Abstract

The objective of this research was to examine the influence of several corporate governance mechanisms, such as board of independent commissioners composition and size of audit committee, firm size, and information asymmetric on the indication of earnings management practice in public bank companies listed in Indonesia Stock Exchange. The sample of this research is all of public bank companies existed in Indonesia in the year 2010-2012. This research used purposive sampling to determine sample. Total sample for this research is 25 public bank companies. This research used multiple regression. The result shows that board of independent commissioners had a negative effect to earning management; size of audit committee had not significant to earning management; firm size had not significant to earning management; information asymmetric had a negative effect to earning management

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Journal Info

Abbrev

jkp

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Keuangan dan Perbankan (JKP) adalah jurnal ilmiah yang diterbitkan oleh STIE Indonesia Banking School sebagai media publikasi salah satu kegiatan Tridharma Perguruan Tinggi di bidang penelitian dan pengabdian masyarakat. Terbit dua kali dalam setahun pada bulan Juni dan Desember. Merupakan ...