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Pengaruh manajemen laba terhadap Yield Spread obligasi dengan efektivitas dewan komisaris dan komite audit sebagai variabel moderasi
This research aimed to know the influences of earning management on yield spread bonds with board of commissioner and audit committee effectiveness as variabel moderating. Earning management or discretionary accruals is assessed by Modified Jones model and Kaznik model. Board of commissioner and audit committee effectiveness are assessed by scoring that is developed by Hermawan (2009), which are assessed by independency, activity, size, and competency. Hypothesis-testing used panel regression with sampel 97 bonds which are issued by 38 emittens, that are traded at Indonesia Stock Exchange in 2009 until 2012. The results of this research represent that audit committee which is more effective can decrease the positive influences of earnings management on yield spread bonds. Whereas, the effective board of commissioner can decrease the positive influences of earnings management on yield spread bonds if the board of commissioner is tested without audit committee. So, this gives evidence that audit committee has more dominant roles to decrease the positive influence of earnings management on yield spread.Ada tabel
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| Penerbit | Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2014 |
|---|---|
| Edisi | - |
| Subjek | Corporate governance Board of commissioner Bonds Audit committees Earnings management |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 147 p. : il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |