THE EFFECT OF OUTSIDE DIRECTORS ON BOARD OF DIRECTORS AND CLASSIFICATION OF AUDIT FIRMS TOWARD EARNINGS MANAGEMENT

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THE EFFECT OF OUTSIDE DIRECTORS ON BOARD OF DIRECTORS AND CLASSIFICATION OF AUDIT FIRMS TOWARD EARNINGS MANAGEMENT

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Title: THE EFFECT OF OUTSIDE DIRECTORS ON BOARD OF DIRECTORS AND CLASSIFICATION OF AUDIT FIRMS TOWARD EARNINGS MANAGEMENT
Author: Rachman, Yoga Tantular
Abstract: This study empirically test the effect of outside directors on board of directors and classification of audit firms toward earnings management. The prediction indicate that the inclusion of larger proportion of outside directors on the board of directors and that the classification of audit firms simultaneously and partially affect discretionary accrual value as a proxy for earnings management.. Consitent with the hypothesis, result from multiple regression analysis of 28 listed company in Indonesian Stock Exchange indicate that firms with larger proportion of outside directors on the board of directors and classification of audit firms, both of them are significantly affect the likelihood of earnings management. Partially, larger proportion of outside directors on the board of directors significantly affect the likelihood of earnings management with negative direction. Classification of audit firms affect the likelihood of earnings management with negative direction, it means that company with larger proportion of outside directors on board of directors and audit by big four have more less earnings management.
Description: -
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2306
Date: 2012-03-27


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