THE EFFECT OF INDEPENDENT COMMISSIONER BOARD
MEMBER, COMMISSIONER BOARD SIZE, AUDIT COMITTEE,
CONCENTRATED OWNERSHIP AND CULTURE TOWARD
EARNINGS MANAGEMENT
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Institusion
Universitas Atma Jaya Yogyakarta
Author
Bagiada, Ketut Gde Davin Prasada
Subject
Audit & Information System
Datestamp
2013-05-03 11:39:05
Abstract :
Earnings management is act of a manager that report earnings which can maximize personal interest or company interest by using accounting policy method (Scott, 2000). Manipulative behavior done by manager emerged from interest conflict and it can be minimized through a monitoring mechanism which aims to align considerable interests. Monitoring mechanism can be in form of independent commissioner boards proportion, commissioner boards size, audit committee, concentrated ownership and culture. The research aims to test effect of independent commissioner board proportion, size of commissioner board, audit committee, concentrated ownership and culture toward the earnings management. Result show that independent commissioner boards proportion does not negatively affect earnings management, commissioner boards size does not negatively affect earnings management, audit committee does negatively affect earnings management, concentrated ownership does negatively affect earnings management and culture does affect earnings management.
Earnings management is act of a manager that report earnings which can maximize personal interest or company interest by using accounting policy method (Scott, 2000). Manipulative behavior done by manager emerged from interest conflict and it can be minimized through a monitoring mechanism which aims to align considerable interests. Monitoring mechanism can be in form of independent commissioner boards proportion, commissioner boards size, audit committee, concentrated ownership and culture. The research aims to test effect of independent commissioner board proportion, size of commissioner board, audit committee, concentrated ownership and culture toward the earnings management. Result show that independent commissioner boards proportion does not negatively affect earnings management, commissioner boards size does not negatively affect earnings management, audit committee does negatively affect earnings management, concentrated ownership does negatively affect earnings management and culture does affect earnings management.
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