Pengaruh Ukuran Komite Audit, Ukuran Dewan Direksi, Dan Earning Power Terhadap Manajemen Laba

Robinson, Septabran (2015) Pengaruh Ukuran Komite Audit, Ukuran Dewan Direksi, Dan Earning Power Terhadap Manajemen Laba. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the size audit committee, size of board of directors, and earning power To earning management. Type of research is causal comparative research. The population in this study all manufacturing companies listed in Indonesia Stock Exchange 2011-2013 period. The number of samples in this study were a total of 77 manufacturing companies over a period of 3 years were selected based on criteria specified in the study with purposive sampling technique. Data analysis techniques in this study consisted of descriptive statistical tests, test classic assumption (normality test, multicolinearity, heterocedasticity test, and autocorrelation test), and hypothesis testing using t test and F test Based on the formulation of the problem posed and the results of the analysis and discussion of which has been obtained, then the conclusions that can be drawn, among others, is that size of audit committee and size of board directors does not negatively affect earnings management, the same thing also with variable proven earning power has no effect on the variable earnings management because it has a significance value > 0.05

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