PENGARUH PENYISIHAN PENCADANGAN ASET, KUALITAS KREDIT, DEWAN KOMISARIS, KOMITE AUDIT, UKURAN DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA
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Introduction: This research is aimed to prove whether the banking
management did the earnings manipulation by loan loss provision,
determination of non performing loan and whether the characteristics of
supervisory organs in Good Corporate Governance would influence the
earnings management practice.
Methods: The data analysis method used in this study is moderated
regression analysis. This research was conducted in Indonesia's banking
sector from 2011 to 2013.
Results: This research proves that loan loss provision, non performing
loan, size of commisioner board, audit commitee meeting frequency
have no affect to the earnings management. While bank size affect the
earnings management significantly. The quality of auditor has no affect
to the relation between loan loss provision, non performing loan to the
bank's earnings management.
Conclusion and suggestion: Disclosure policies with respect to the criteria
for granting management bonuses and the nature of transactions,
requirements and restrictions on creditors regarding loans received by
banks will complement research based on positive accounting theory in
banking.
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