%0 Thesis
%9 Skripsi
%A SITI MUSKABIKHUL KHASANAH, NIM. 17108040025
%B UIN SUNAN KALIJAGA YOGYAKARTA
%D 2021
%F digilib:43563
%I FAKULTAS EKONOMI DAN BISNIS
%K Earnings Management, Corporate Governance, Board of  Commissioners, Nomination Committee, Remuneration Committee, Audit  Committee, Accounting Expertise
%P 140
%T KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE NOMINASI ,  KOMITE REMUNERASI, KOMITE AUDIT TERHADAP MANAJEMEN  LABA DENGAN KEAHLIAN AKUNTANSI
%U https://digilib.uin-suka.ac.id/id/eprint/43563/
%X Earnings Management is a major concern among accounting practitioners to  study. Earnings management affects the decision -making process by all the  company's stakeholders, including investors, regulators, and analysts. The level of  earnings management is significantly correlated with various aspects of corporate  governance. Corporate governance is a useful profit monitoring mechanism to  reduce earnings management practices by companies. The presence of a board of  commissioners in one or more board committees may reflect that the board of  commissioners is trying to dominate the overall mechanism of corporate  governance in a company. This study aims to examine the involvement of the  Board of Commissioners as chairman and ordinary members of the Nomination  Committee, Remuneration Committee, and Audit Committee on Earnings  Management practices moderated by the Accounting Expertise of Board  Members. The data used are financial statements of manufacturing companies  registered in the IDX in 2015 to 2019. The method used in this study is multiple  regression analysis. From the results of the study, it can be concluded that the  board of commissioners involved in the nomination committee and remuneration  committee has negatively improve earnings management, while if involved in the  audit committee has no effect on earnings management. Then the board of  commissioners who have accounting expertise moderates the relationship between  the nomination and remuneration committees on earnings management, but not so  with the audit committee.
%Z DWI MARLINA WIJAYANTI, S.PD., M.SC