EFEKTIVITAS DEWAN KOMISARIS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2016

HARTINA, SITI and Mukhtaruddin, Mukhtaruddin and Hakiki, Arista (2018) EFEKTIVITAS DEWAN KOMISARIS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2016. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research was to observe the influence of Board Of Commissioners (BOC) effectiveness through earnings management in family firms. The effectiveness BOC was the independent variable proxied by gender, educational background, and meeting frequency. in addition, earnings management was as dependent variable by using Discretiona,y accurals value from the model of Modified Jones Models. The population of thili reseach was family firms that listed in Indonesian stock exchange during 2008 -2016 period of time. The sample of this reseach was consist of 15 companies that taken by using Judgement sampling method. The data was analyzed by multiple regression analysis in version 23 of SPPS application. The research result showed that the effectiveness of BOC proxied by gender, educational background, and meetingfrequency had no effect on earnings management. This proved that effectiveness of the commissioners proxied by the three variabels had not been able to reduce the practice of earnings management that occurs in.family firms

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Board Of Commissioners, Earnings management, Family Firms
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Dies Meirita Sari
Date Deposited: 28 Aug 2019 08:19
Last Modified: 28 Aug 2019 08:19
URI: http://repository.unsri.ac.id/id/eprint/5040

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