THE INFLUENCE OF INDEPENDENT COMMISSIONERS ON EARNINGS MANAGEMENT IN BANKS LISTED ON THE PASURUAN STOCK EXCHANGE

Authors

  • Rika Nur Farida Sharia Economics Study Program, Faculty of Islamic Studies, Yudharta University, Pasuruan, Indonesia Author

Keywords:

Earning management, independent commissioners

Abstract

Earning Management is actions taken through the choice of accounting policies with the aim to fulfilling own interest or increasing the market value of company. The aim of this research

is to analyze the influence of independent commissioners to the earning management in bank companies listed on Indonesia Stock Exchange. This research with quantitatitve method. Population of this research are bank companies listed on Indonesia Stock Exchange in 20162018. This research uses purposive sampling method and analysis used linear regression. The result show that independent commissioners have no effect on earning management of bank companies listed on Indonesia Stock Exchange.

 

Published

2026-05-06

Issue

Vol. 1 No. 1 (2016): Volime 1 Nomor 1 Januari 2026

Section

Articles