THE EFFECT OF INDEPENDENT COMMISSIONER PROPORTION, BOARD OF COMMISSIONER SIZE, EXTERNAL AUDITOR QUALITY AND DEBT RATIO ON EARNINGS MANAGEMENT AT CONSUMER GOODS COMPANY LISTED IN INDONESIAN STOCK EXCHANGE FROM 2009 – 2013

Komala, Felix

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dc.contributor.author	Komala, Felix
dc.date.accessioned	2019-08-19T05:29:34Z
dc.date.available	2019-08-19T05:29:34Z
dc.date.issued	2015
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/1818
dc.description.abstract	The objective of the research is to obtain the empirical evidence about the effect of independent commissioner proportion, board of commissioner size, and external auditor quality, and also debt to total assets ratio as financial performance on earnings management which measured by discretionary accruals method.This research used purposive sampling method. Samples in this research is all consumer goods sector’s company listed in Indonesian stock exchange from 2009 until 2013. The data is taken from company’s financial statement. This research is used multiple regression model. The result of this research shows that external auditor quality and debt to total assets ratio has significant effect on earnings management, while independent commissioner proportion and board of commissioner size has not significant influence on earnings management.	en_US
dc.language.iso	en_US	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008201100077
dc.subject	Corporate Governance	en_US
dc.subject	Independent Commissioner Proportion	en_US
dc.subject	Board of Commissioner Size	en_US
dc.subject	External Auditor Quality	en_US
dc.subject	Debt Ratio	en_US
dc.title	THE EFFECT OF INDEPENDENT COMMISSIONER PROPORTION, BOARD OF COMMISSIONER SIZE, EXTERNAL AUDITOR QUALITY AND DEBT RATIO ON EARNINGS MANAGEMENT AT CONSUMER GOODS COMPANY LISTED IN INDONESIAN STOCK EXCHANGE FROM 2009 – 2013	en_US
dc.type	Thesis	en_US