International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


Downloads: 186 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1

Research Paper | Accounting | Indonesia | Volume 8 Issue 3, March 2019


Effect of the Independent Board of Commissioners, Audit Committee, Firm Size and Leverage to Earnings Management

Firman [9] | Apollo [11]


Abstract: Earnings management is the ability to manipulate available choices and make the right choices to achieve the expected level of profit. The purpose of this study was to examine and analyze the influence of independent commissioners, audit committees, company size, and leverage on earnings management in real estate and property sector companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research by conducting hypothesis testing. The research sample is a real estate and property sector company that was listed on the Indonesia Stock Exchange in 2013-2016 which amounted to 22 companies. The analytical tool used in this study is multiple linear regression analysis. Based on the existing criteria, a sample of 22 companies was analyzed. This study uses multiple linear regression methods. The results of the study show that independent board of commissioners and leverage have a positive and significant effect on earnings management, while the audit committee has no effect on earnings management and firm size has a negative effect on earnings management.


Keywords: Independent Board of Commissioners, Audit Committee, Firm Size, Leverage, Earning Management


Edition: Volume 8 Issue 3, March 2019,


Pages: 546 - 549


How to Download this Article?

You Need to Register Your Email Address Before You Can Download the Article PDF


How to Cite this Article?

Firman, Apollo, "Effect of the Independent Board of Commissioners, Audit Committee, Firm Size and Leverage to Earnings Management", International Journal of Science and Research (IJSR), Volume 8 Issue 3, March 2019, pp. 546-549, https://www.ijsr.net/get_abstract.php?paper_id=ART20195665

Similar Articles with Keyword 'Audit Committee'

Downloads: 2 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1

Research Paper, Accounting, Tanzania, Volume 12 Issue 5, May 2023

Pages: 2102 - 2113

Assessment of Factors Affecting Effectiveness of Internal Audit Function in Public Institutions in Tanzania; Case of Selected Public Sectors

Jilala Gabriely Maeda

Share this Article

Downloads: 84

Case Studies, Accounting, Sudan, Volume 9 Issue 8, August 2020

Pages: 1176 - 1183

The Impact of the Independence of the Audit Committees on the Quality of External Audit Services (A Case Study on a Sample of External Audit Offices)

Dr. Abu Obaida Taha Gebreel Ali | Dr. Abdel Moneim Mohamed Abdel Gayoum | Mohammad Azim Imam Al-Din Al-Gaily

Share this Article
Top