DETAIL DOCUMENT
Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Perbankan Di Indonesia, Malaysia, Dan Thailand
Total View This Week0
Institusion
STIE Indonesia Banking School
Author
Nurahmadian, Fitria
Subject
HF5601 Accounting 
Datestamp
2022-10-25 22:46:26 
Abstract :
This study examines earning management, board of commissioner, board of audit, managerial ownership in Indonesia, Malaysia, and Thailand. This study uses data from 56 banking companies that listed on three stock exchanges in each country. The sampling method in this study was purposive sampling with predetermined criteria. The hypotheses in this study were tested with descriptive statistics and multiple regression analysis methods. The results of this study indicate that the audit committee and managerial ownership have a positive effect, while independent commissioners have no effect on earnings management. 
Institution Info

STIE Indonesia Banking School