Aga, Bibop Dharma Adi (2019) THE IMPACTS OF BOARD COMMISSIONER SIZE, COMPOSITION OF INDEPENDENT BOARD OF COMMISSIONER, AUDIT COMMITTEE SIZE AND MANAGERIAL OWNERSHIP ON EARNINGS QUALITY. S1 thesis, UAJY.

Abstract

Less quality profits can occur because in running the company's business,
management is not the owner of the company. This separation of ownership can
lead to conflict in the control and management of the company which causes
managers to act not in accordance with the wishes of the owners. This conflict is
often referred to as agency conflict. One mechanism that is expected to be used to
control agency conflicts is by implementing good corporate governance (Muid,
2009).
This research was conducted for the purpose of to understand the impact of
Board Commissioner Size, Composition of Independent Board of Commissioner,
Audit Committee Size and Managerial Ownership on earnings quality in
manufacturing companies in Indonesia. The study was conducted in the period of
2013 – 2017.
The results of the study show that the board of commissioner size does not
negatively affect earnings quality, Composition of independent board
commissioner has positive effects on earnings quality. Audit committee size has
positive effects on earnings quality and Managerial ownership does not have a
positive effect on earnings quality.

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Board Commissioner Size, Composition of Independent Board of Commissioner, Audit Committee Size, Managerial Ownership, Earnings Quality
Subjects:	Akuntansi > Auditing dan Sistem Informasi
Divisions:	Fakultas Ekonomi > Akuntansi Internasional
Depositing User:	Users 5930 not found.
Date Deposited:	07 Oct 2019 02:50
Last Modified:	07 Oct 2019 02:50
URI:	https://repository.uajy.ac.id/id/eprint/20232

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