%A NIM : 14820158 HANI QOMARIYAH
%O Dr. MISNEN ARDIANSYAH, SE., M.Si., Ak., CA
%T PENGARUH UKURAN DEWAN KOMISARIS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
%X The purpose of this study was to examine the effect of the size of the board of commissioners, leverage and firm size on earnings management. In addition, the purpose of this study was to examine the effect of audit quality in moderating the relationship between company size, leverage and board size of the earnings management. The sample of this research is a manufacturing company registered in Indonesia Sharia Shares Index (ISSI) in 2012 until 2016, with 24 sample companies. The size of the board of commissioners is measured by the total number of members of the board of commissioners, leverage is measured using the debt to asset ratio, and the size of the firm is measured by Ln (Total Assets). By using multiple regression analysis, it was found that the size of board of commissioner and firm size had no effect on earnings management, leverage had an effect on earnings management. Audit quality can strengthen the relationship between the size of the board of commissioners and leverage, the quality of the audit weakens the relationship between company size and earnings management
%K Earnings management, board size, leverage, company size, audit quality.
%D 2018
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib32749