eprintid: 43563
rev_number: 10
eprint_status: archive
userid: 12259
dir: disk0/00/04/35/63
datestamp: 2021-08-29 11:41:32
lastmod: 2021-08-29 11:41:32
status_changed: 2021-08-29 11:41:32
type: thesis
metadata_visibility: show
creators_name: SITI MUSKABIKHUL KHASANAH, NIM. 17108040025
title: KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE NOMINASI ,
KOMITE REMUNERASI, KOMITE AUDIT TERHADAP MANAJEMEN
LABA DENGAN KEAHLIAN AKUNTANSI
ispublished: pub
subjects: ak_sya
divisions: ak_syar
full_text_status: restricted
keywords: Earnings Management, Corporate Governance, Board of
Commissioners, Nomination Committee, Remuneration Committee, Audit
Committee, Accounting Expertise
note: DWI MARLINA WIJAYANTI, S.PD., M.SC
abstract: 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.
date: 2021-06-18
date_type: published
pages: 140
institution: FAKULTAS EKONOMI DAN BISNIS
department: UIN SUNAN KALIJAGA YOGYAKARTA
thesis_type: skripsi
thesis_name: other
citation:   SITI MUSKABIKHUL KHASANAH, NIM. 17108040025  (2021) KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE NOMINASI , KOMITE REMUNERASI, KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI.  Skripsi thesis, FAKULTAS EKONOMI DAN BISNIS.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/43563/1/17108040025_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/43563/2/17108040025_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf