PENGARUH PROPORSI KOMISARIS INDEPENDEN, UKURAN DEWAN DIREKSI, KOMITE AUDIT INDEPENDEN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Jasa Keuangan Non Bank Yang Terdaftar di Bursa Efek Indonesia tahun 2012-2015)

Rila, Indria Sucita (2016) PENGARUH PROPORSI KOMISARIS INDEPENDEN, UKURAN DEWAN DIREKSI, KOMITE AUDIT INDEPENDEN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Jasa Keuangan Non Bank Yang Terdaftar di Bursa Efek Indonesia tahun 2012-2015). Diploma thesis, Universitas Andalas.

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Abstract

The research purpose to analyze the influence proportion of independent commissioner, of board director’s size, audit comittee’s size, and audit quality on practice of earnings management. Earning Management was measured by discretionary accrual use Modified Jones Model. Population of this research is all of financial non bank companies listed in Indonesia Stock Exchange period 2012-2015. This research used 28 financial non bank companies, selected using purposive sampling method. Data were analyzed using multiple regression method. Based on the result of research indicate that proportion of independent commissioners , board director’s size, audit comittee’s size, and audit quality on practice have no significant relationship with practice of earnings management. Keywords : Proportion of Independent Commissioners, Board Director’s Size, Audit Comittee’s Size, Audit Quality, Earning Management

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