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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1, Juni 2013, Hlm. 29 - 36
ISSN: 1410-9875

PENGARUH BLOCK SHARE HOLDER DAN KOMISARIS INDEPENDEN TERHADAP KECENDERUNGAN PERUSAHAAN MELAKUKAN INCOME INCREASING DISCRETIONARY ACCRUALS

ARYA PRADIPTA

STIE Trisakti
arya@stietrisakti.ac.id

 

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ABSTRACT:

This study aims to investigate the influence of block shareholders and independent commissioner on the increasing trend of companies doing income discretionary accruals. Control variables used in this study is a model of firm size and the ratio of debt to equity. The control variables used in the model of this study because the results of several studies always show the effect of firm size and the ratio of debt to equity in income increasing accruals discretionary. The statistical method used in this study is regression logistics. Data were taken from companies listed on the Indonesia stock exchange. The sampling technique used was purposive sampling. The results showed there was no effect of block shareholders and independent commissioner on the increasing trend of companies doing income discretionary accruals.

Keywords: Block shareholders, independent commissioner, income discretionary accruals and earnings management.
 
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