composition of independent commissioner and audit committee to earnings management (which is measured by using real activities manipulation)
THE EFFECT OF INDEPENDENT COMMISSIONER BOARD MEMBER, COMMISSIONER BOARD SIZE, AUDIT COMITTEE, THE EFFECT OF INDEPENDENT COMMISSIONER BOARD MEMBER, COMMISSIONER BOARD SIZE, AUDIT COMITTEE, CONCENTRATED OWNERSHIP AND CULTURE TOWARD EARNINGS MANAGEMENT.
... Praise to the Lord, Ida Sang Hyang Widhi Wasa, for his love, blessings, and strengths that he gave ...impossible to accomplish my thesis and my study in Atma jaya University without ...
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THE INFLUENCE OF INFORMATION ASYMMETRY, INDEPENDENT COMMISSIONER BOARD, AUDIT COMMITTEE, MANAGERIAL OWNERSHIP, AND FIRM SIZE ON EARNINGS MANAGEMENT Lita Yulita Fitriyani, Sutoyo, Sri Suryaningsum,Vivin Marlita Rohmawati Faculty of Business and Economics,
... environment and the company thoroughly than the principal ...acts to optimize their own interest, so using the information asymmetry that they own, it can drive the agents to hide some information ...
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The Influence of Audit Committee to Earnings Management | Sanjaya | Jurnal Akuntansi dan Investasi 886 2559 1 PB
... Abbott and Parker (2000) find that firms with audit committee that do not include employees and meet at least twice per year are more likely to use auditor ...Carcello and Neal ...
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The Size and Meeting of Audit Committee on Earnings Management: Evidence from Indonesia.
... thanks to all the members of Pandawa dorm, Nurul Amal dorm and Makmur dorm for becoming my second family in ...thank to all the members and seniors in the Islamic Associaton of ...
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The Influence of Good Corporate Governance Mechanism on Earnings Management: Empirical Study in Indonesian Stock Exchange Listed Company for Periods of 2006-2010
... coefficient of determination is used to measure how far the ability of the model in ex- plaining dependent ...coefficient of determination ...equal to 0.055. This means that 5.5% ...
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The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia
... quality of financial reporting. Gao and Kling (2012) state companies with high profitability level will tend to be better in disclosing the ...earnings management. Kothari et al. (2005) ...
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LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT THE IMPACT OF OWNERSHIP STRUCTURE, AUDIT QUALITY, AND FIRM SIZE TOWARD EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION.
... According to DeAngelo (1981), audit quality is auditors’ market -assessed ability to detect material misstatements in financial statements and report the material ...deterrent of ...
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New Corporate Governance Listing Standards
... time to cure a deficiency in its audit committee’s ...an audit committee member is no longer independent due to reasons outside his or her reasonable control, the member can ...
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Audit Committee Charter
... Board of Commissioners is the organ that is in charge of supervising the Company in general and/or special accordance with the Aricles of Associaion and providing advice to the ...
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The Influence of Good Corporate Governance, Capital Intensity Ratio, and Profitability to Effective Tax Rate (Empirical Study on Manufacturing Companies Basic Industry Sectors and Chemicals Listed In Indonesia Stock Exchange Year 2011-2015)
... aims to examine empirically the influence of good corporate governance (independent commissioner, audit committee, board of directors, & audit quality), capital ...
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THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTIC TO AUDIT LAG ON FINANCIAL REPORTING (Empirical study on Company Listed on The Indonesia Stock Exchange Year 2013)
... Enron and WorldCom served as a catalyst for the Sarbanes-Oxley Act of 2002 ...when commissioner as a principal fraud management performance which result untrusted financial report ...intent ...
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An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia | Jamil | Gadjah Mada International Journal of Business 5484 9354 1 PB
... Audit committee size (ACSIZE) and frequency of meeting (ACMEET) show posi- tive direction for the ...) and (H 3 ) where a nega- tive relationship is expected with the magni- tude ...
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Institutional Ownership, Characteristics of the Audit Committee and Information Power Earnings
... expropriation of minority shareholders is most likely to occur in countries that adopt Civil Law such as in ...relevance of the value of accounting information between countries with the legal ...
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CONCLUSION, SUGGESTION AND LIMITATION THE EFFECT OF INDEPENDENT COMMISSIONER BOARD MEMBER, COMMISSIONER BOARD SIZE, AUDIT COMITTEE, CONCENTRATED OWNERSHIP AND CULTURE TOWARD EARNINGS MANAGEMENT.
... Error of the Estimate Predictors: Constant, Culture, Independent commissioner board proportion , Commissioner board size , Audit committee , Concentrated ownership a... Autocorrelation [r] ...
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View of Audit Committee Characteristics and Factors Related to Earnings Management
... size of an audit committee is contributing to its possessing more ability to exercise the monitoring ...Pearce and Zahra (1992, cited in Saleh et ...the audit ...
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this file 2094 8414 1 PB
... purpose of this study to analyze partially of Good Corporate Governance (GCG) practice on the stock ...data of LQ45 companies through the annual report that listed in IDX with number of ...
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THEORETICAL REVIEWS THE EFFECT OF INDEPENDENT COMMISSIONER BOARD MEMBER, COMMISSIONER BOARD SIZE, AUDIT COMITTEE, CONCENTRATED OWNERSHIP AND CULTURE TOWARD EARNINGS MANAGEMENT.
... shares of such company? Apparently, financial accounting information that is included in prospectus is beneficial as source of ...token of company’s value. There is a possibility that companies about ...
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INTRODUCTION THE EFFECT OF INDEPENDENT COMMISSIONER BOARD MEMBER, COMMISSIONER BOARD SIZE, AUDIT COMITTEE, CONCENTRATED OWNERSHIP AND CULTURE TOWARD EARNINGS MANAGEMENT.
... Jensen and Meckling (1976) defines agency relationship as a contract of one or more principals by benefiting other people or agent (in this case, manager) to run company ...theory of agency ...
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The Influence of the Good Corporate Governance of the Company on the Company's Property and Real Estate In BEI
... performance of the company. Variables that influence significantly to the value of the variable is the company's corporate governance, the company's size and earnings ...The ...
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