Jurnal Bisnis dan Akuntansi
Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi

PENGARUH BLOCK SHARE HOLDER DAN KOMISARIS INDEPENDEN TERHADAP KECENDERUNGAN PERUSAHAAN MELAKUKAN INCOME INCREASING DISCRETIONARY ACCRUALS

ARYA PRADIPTA (STIE Trisakti)

Article Info

Publish Date
19 Apr 2018

Abstract

This study aims to investigate the influence of block shareholders and independent commissioner on the increasing trend of companies doing income discretionary accruals. Control variables used in this study is a model of firm size and the ratio of debt to equity. The control variables used in the model of this study because the results of several studies always show the effect of firm size and the ratio of debt to equity in income increasing accruals discretionary. The statistical method used in this study is regression logistics. Data were taken from companies listed on the Indonesia stock exchange. The sampling technique used was purposive sampling. The results showed there was no effect of block shareholders and independent commissioner on the increasing trend of companies doing income discretionary accruals.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...