Aprilio, Fabian (2021) PENGARUH BOARD INDEPENDENCE, FIRM SIZE,DAN LEVERAGE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2020. Skripsi thesis, Universitas Tarumanagara.
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Abstract
This study aims to determine the effect of board independence ( KOMI ), leverage ( DAR ), firm size ( FSIZE ) on earning management. This research method is qualitative with secondary data sources, namely annual reports published by companies listed on the Indonesia Stock Exchange (www.idx.co.id) and company websites during the 2017-2020 period. In this study, the sampling technique used purposive sampling. The total number of valid samples is 100 companies. The results showed that there was a negative and significant effect between KOMI on earning management, DAR had no affect on earning management , FSIZE had a positive and significant effect on earning management. Keyword: board independence, leverage , firm size , earning management
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 May 2022 07:29 |
| Last Modified: | 13 May 2022 07:29 |
| URI: | http://repository.untar.ac.id/id/eprint/35215 |
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