Effect of Board of Commissioners and Audit Committee on Earning Management
- 10.2991/aebmr.k.200305.043How to use a DOI?
- earning management, board of commissioners, audit committee
Earning Management is actions taken through the choice of accounting policies with the aim to fulfilling own interest or increasing the market value of company. The aim of this research is to analyze the influence of board of commissioners and audit committee to the earning management in bank sub sector manufacturing companies listed on Indonesia Stock Exchange. This research with quantitative method. Populations of this research are bank subsector manufacturing companies listed on Indonesia Stock Exchange in 2015-2017. This research uses purposive sampling method and analysis used multiple linear regression. The result show that board of commissioners and audit committee not significantly effect on earning management of bank companies listed on Indonesia Stock Exchange.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Ulfa Luthfia Nanda AU - Yeni Fitriani Somantri PY - 2020 DA - 2020/03/16 TI - Effect of Board of Commissioners and Audit Committee on Earning Management BT - Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019) PB - Atlantis Press SP - 176 EP - 178 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200305.043 DO - 10.2991/aebmr.k.200305.043 ID - Nanda2020 ER -