PENGARUH PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK MANAJEMEN LABA DI INDONESIA

Lestari, Go Meliana Indah and Harindahyani, Senny (2017) PENGARUH PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK MANAJEMEN LABA DI INDONESIA. Jurnal Akuntansi Dan Teknologi Informasi, 11 (1). pp. 16-31. ISSN 1412-5994

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Abstract

Family firms don’t have effective oversight, therefore they tend to do earnings management higher compare than others. This study aims to prove whether this phenomenon true or not and whether the role of independent commissioners have been effectively overcome the problem. Data used in this research covers all firms listed in Indonesian Stock Exchange for the period of 2012 to 2014, except for banking and finance sector. The study is conducted using multiple linear regressions. The result shows that there is no significant different between family firms and non-family firms to manage earnings, and the role of independent directors can’t decrease the earnings management in family firms.

Item Type: Article
Uncontrolled Keywords: Family Firms 2: Earnings Management 3: Independent Comissioner 4: Board Of Comissioner5:Agency Problem
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: SENNY HARINDAHYANI
Date Deposited: 01 Feb 2018 04:28
Last Modified: 01 Feb 2018 04:28
URI: http://repository.ubaya.ac.id/id/eprint/31578

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