The Influence of Board of Commissioners' Characteristics On Earning Management; the Case of Manufacturing Company Listed In IDX.
DCONOMICS FACULTY
ANDALAS UNIVERSITY
THESIS
THE TNFLUENCE OF
BOARD OF COidMISSION-ERS' CHARACTERISTICS
ON EARNING MANAGEMENT;
The
C6c of Manafacturing ConAany ListcdjL0.05(o)andcoetncientvalueis0.02l.
Cdiclusion:
id
hwolhBsis (H1l rtircreJ. uhich
slze hrs insignilicanl posnire influence
l.
oremlne
BIIJ
olCommlssioncas
nanagemenr.
Hypllhcsk 2: Bord olComrnisionc6' cohposition has significm! ncgativc
in
nuenc. on
lmm
ffins
m{aeement
rhe hlpdrhcsis resting, dE signilcanr valuc oiBoard olCommissiotrcu'
conposition {ll.Cconp) in alpha lcvcl is 0011 < 0.05 {o) md coemcienr
hypothcsk
(H2)
acceprsl.
Uf
Refe.etrces
S B 2OOi Kt^11\r:l,abat Shldi P.nsunlh nekaritn(
(atporuk Aotlratrcc.lan D.tn dk Mdnqentd Luht d?ngd,
tic {:tnuiun ;aui'l^,tuiu.5y Dosiu. NbnnLal Ak u h0siViij.
Boefiono Oifeon.
l)one lriki 20(ri Bo.rd
hllp/ rle rsm com
Chloutrou, S. BcraLd. J. mdCoulcu. L.1001. corpodtc
Mdalcment hftp//*qq svn corn
Form
li'(
Iorur
lor Corponlc Govc.rarcr in
c.vcrnrcc
and D.rnnru
oqrorarc Covcmancc in ind.nesia 200J. h1b//s$s7tiei.or.id
Gumdi. T.
A
)rrlnr,/ri*rl.!i
or
id
'ndoNsia.2005.
2000 Einnre Muasen.nr: sndtr TelMh P0nak!
.,Lrnal
Akunrdsi KeuaDgan Vol. 2 hn!//puslir.eta.ac id.iounalaccounrinq
Heal],
P. M 1998. A ReyicN of Emings M.nasenenl
Lirentureand lr's Inplicarion to Shdrid sering hn.r/*$v.ssm.cop
PM a.i Wrllcn.
HcNin.. S. 1007. lnlcmal Corcrnrnce Mechrnism and lertbrmdcc
or
lndoncsian CoDpdy Non-l.inancial Lisled in Jakarta Srock L\chdee
l;|dtt&ollur Dc!,le Tl)t:^ A,dllas UdveAit' oll lo&sia
lndoncsia.2007 Undms Undms No. 40 1anun 2007 Peserua !erbal6.
lndo.csian C.dc tbrCorporalc Colcrnftce 2001 Indonesia.
i
tiotrssidr Cutts li,' Co'Etrate(;ovrnudus 2006. n'duresia.
Indonesia Slock ExchsJre websile. http//N$.idx.co.id
.l.nscn.
M
C and Mcckling. W. H. 1976 Thery ol The fimr Mdagcfrenr
Bcbx!n)ur. Aec.cy Cosr md OMeBhip Sftcnrc. hno//\ww.sm.om
l.ukliaman N.2004 Key Chanct.nsric ol Corporatc Covemnce;Tn€ Case of
lndoresia. llbrkins Po!.i ftties. GEduat sch.ol ol Bossjness. Cunine
lhiif^iiv,'l l(i (,o'! icni
Maichloedz, M. lndMidirsbq :100-1 Analisis I lubu4dr Mckmhnc coqroErc
Goremance dm indiklsi Mn.ajenren Laba. Sjnposnh N.shnal
AkunhnsiVl Suribau
ANDALAS UNIVERSITY
THESIS
THE TNFLUENCE OF
BOARD OF COidMISSION-ERS' CHARACTERISTICS
ON EARNING MANAGEMENT;
The
C6c of Manafacturing ConAany ListcdjL0.05(o)andcoetncientvalueis0.02l.
Cdiclusion:
id
hwolhBsis (H1l rtircreJ. uhich
slze hrs insignilicanl posnire influence
l.
oremlne
BIIJ
olCommlssioncas
nanagemenr.
Hypllhcsk 2: Bord olComrnisionc6' cohposition has significm! ncgativc
in
nuenc. on
lmm
ffins
m{aeement
rhe hlpdrhcsis resting, dE signilcanr valuc oiBoard olCommissiotrcu'
conposition {ll.Cconp) in alpha lcvcl is 0011 < 0.05 {o) md coemcienr
hypothcsk
(H2)
acceprsl.
Uf
Refe.etrces
S B 2OOi Kt^11\r:l,abat Shldi P.nsunlh nekaritn(
(atporuk Aotlratrcc.lan D.tn dk Mdnqentd Luht d?ngd,
tic {:tnuiun ;aui'l^,tuiu.5y Dosiu. NbnnLal Ak u h0siViij.
Boefiono Oifeon.
l)one lriki 20(ri Bo.rd
hllp/ rle rsm com
Chloutrou, S. BcraLd. J. mdCoulcu. L.1001. corpodtc
Mdalcment hftp//*qq svn corn
Form
li'(
Iorur
lor Corponlc Govc.rarcr in
c.vcrnrcc
and D.rnnru
oqrorarc Covcmancc in ind.nesia 200J. h1b//s$s7tiei.or.id
Gumdi. T.
A
)rrlnr,/ri*rl.!i
or
id
'ndoNsia.2005.
2000 Einnre Muasen.nr: sndtr TelMh P0nak!
.,Lrnal
Akunrdsi KeuaDgan Vol. 2 hn!//puslir.eta.ac id.iounalaccounrinq
Heal],
P. M 1998. A ReyicN of Emings M.nasenenl
Lirentureand lr's Inplicarion to Shdrid sering hn.r/*$v.ssm.cop
PM a.i Wrllcn.
HcNin.. S. 1007. lnlcmal Corcrnrnce Mechrnism and lertbrmdcc
or
lndoncsian CoDpdy Non-l.inancial Lisled in Jakarta Srock L\chdee
l;|dtt&ollur Dc!,le Tl)t:^ A,dllas UdveAit' oll lo&sia
lndoncsia.2007 Undms Undms No. 40 1anun 2007 Peserua !erbal6.
lndo.csian C.dc tbrCorporalc Colcrnftce 2001 Indonesia.
i
tiotrssidr Cutts li,' Co'Etrate(;ovrnudus 2006. n'duresia.
Indonesia Slock ExchsJre websile. http//N$.idx.co.id
.l.nscn.
M
C and Mcckling. W. H. 1976 Thery ol The fimr Mdagcfrenr
Bcbx!n)ur. Aec.cy Cosr md OMeBhip Sftcnrc. hno//\ww.sm.om
l.ukliaman N.2004 Key Chanct.nsric ol Corporatc Covemnce;Tn€ Case of
lndoresia. llbrkins Po!.i ftties. GEduat sch.ol ol Bossjness. Cunine
lhiif^iiv,'l l(i (,o'! icni
Maichloedz, M. lndMidirsbq :100-1 Analisis I lubu4dr Mckmhnc coqroErc
Goremance dm indiklsi Mn.ajenren Laba. Sjnposnh N.shnal
AkunhnsiVl Suribau