Effect of Board of Commissioners and Audit Committee on Earning Management

DOI

10.2991/aebmr.k.200305.043How to use a DOI?

Keywords

earning management, board of commissioners, audit committee

Abstract

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.

Copyright

© 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/).

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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  -