PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, EFEKTIVITAS KOMITE AUDIT, DAN R…
Sarah Friska Farina
ABSTRACT This study aims to examine the influence of proportion of independent board, effectiveness of audit committee and auditor's reputation, both simultaneously and partially for earnings management, by using discretionary accruals as a proxy of earnings management. Type of this research is causality by using census method. The population of this study are all banking companies listed in BEI (Indonesia Stock Exchange) on 2010-2013, amounting to 27 companies per year. Data was colle…
- Universitas Syiah Kuala, Banda Aceh - 2015
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