KARAKTERISTIK DEWAN KOMISARIS DAN MANAJEMEN LABA DI INDONESIA

C. Bintang Hari Y

= http://dx.doi.org/10.20473/jeba.V22I12012.%25p
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Abstract


Board of directors has a responsibility in the financial reporting process. This study will examine the
association board characteristics and earnings management. Directors outside contributed in the process of
supervision of financial reporting. Policy makers also expect the role of directors outside in controlling the
quality of financial reporting. Earnings management in this study will be calculated using the approach of
Modified Jones to estimate discretionary accruals. This study also uses control variables to test the
characteristics of the board of directors of earnings management. The sample used in this research is a public
company and does not include corporate financial institutions. The number of directors who are not so much to
ease the intensity of a meeting among the members of the council. Also needed independent directors who serve
to protect shareholders in case of agency conflict. These directors are also expected to have accounting and
financial background. The existence of independent directors to suppress behavior management to manage
earnings but did not show significant effect. The existence of the board of directors not to suppress earnings
management. This is because the possibility of intensity that is not often done meeting and understanding the
company's business that are not good enough. Managerial Ownership in Indonesia does not dominate the
overall ownership so there is no tendency to manage earnings management behavior that can provide personal
benefits.
Keywords: characteristics of the board of directors and earnings management.

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