PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS)

Dabella Yunia

Abstract


The objective of this research is examine the concentration of ownership, independent commissioners, and audit quality to earning pe share (EPS). The study population is all companies listed on the Indonesia Stock Exchange. The sample of this research is a manufacturing company listed on Indonesia Stock Exchange 2012-2013. Tests of this research using multiple regression method. The results of this study prove that the variable of ownership concentration and audit quality influence to earnings per share (EPS), while independent commissioner variables have no effect on earnings per share (EPS).

 


Keywords


Ownership Concentration; Audit Quality; Commissioners; Earnings Per Share (EPS)

Full Text:

PDF

References


Abed, Suzan; Al-Attar, Ali; dan Suwaidan, Mishiel. 2012. Corporate Governance and Earnings Management: Jordanian Evidence. International Business Research, Vol. 5, No. 1.

Becker, Connie L; Defond, Mark L; Jiambalvo, James dan Subramanyan, K.R. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research, Vol.15, No.1.

DeAngelo, L. E. 1981.“Auditor Size and Audit Quality”. Journal of Accounting and Economics, Vol. 3, No. 3, hlm.183-199.

Fahmi, Irham. 2014. Analisis Laporan Keuangan. Alfabeta. Bandung.

Forum for Corporate Governance in Indonesia. Seri Tata Kelola Perusahaan (Corporate Governance) Jilid II: Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan). Forum for Corporate Governance in Indonesia, Jakarta.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariat dengan program SPSS. Badan Penerbit Universitas Diponegoro.

Harianto. 2017. Pengaruh Karakteristik Perusahaan dan Good Corporate Governance terhadap Return Saham. Jurnal Ilmu dan Riset Akuntansi. Vol 6, no 2, Februari 2017, ISSN 2460-0585.

Jensen, Michael C. dan Meckling, William H. 1976. Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. The Journal Of Financial Economics, Vol.3, No. 4, hlm. 305-360.

Lestari, Nopi Puji dan Agung Juliarto. 2017. Pengaruh Dimensi Struktur Kepemilikan Terhadap Kinerja Perusahaan Manufaktur. Diponegoro Journal of Accounting, vol 6, nomor 3, tahun 2017, Halaman 1-10, ISSN (Online): 2337-3807.

Mayangsari, S. 2004. Bukti Empiris Prngaruh Spesialisasi Industri Auditor terhadap Earnings Response Coeficient. Jurnal Riset Akuntansi Indonesia. 7 (2), 154-178.

Nisfiannoor, Muhammad. 2009. Pendekatan Statistika Modern untuk Ilmu Sosial. Salemba Humanika. Jakarta.

Nuryaman. 2013. The Influence of Earnings Management on Stock Return and the Role of Audit Quality as a Moderating Variable. International Journal of Trade, Economics and Finance, Vol. 4, No. 2.

Riandi, Dani; Siregar, Hasan Sakti. 2011. Pengaruh Penerapan Good Corporate Governance terhadap Return on Asset, Net Profit Margin, dan Earnings per Share pada Perusahaan yang Terdaftar di Corporate Governance Perception Index. Jurnal Ekonom, Vo 14, No 3, Juli 2011.

Sekaran, Uma. 2006. Metodologi Penelitian untuk Bisnis. Jilid 1. Edisi 4. Salemba Empat. Jakarta




DOI: http://dx.doi.org/10.35448/jrat.v11i1.4159

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Jurnal Riset Akuntansi Terpadu

pISSN 1979-682X    eISSN 2528-7443

Creative Commons License

Jurnal Riset Akuntasi Terpadu (JRAT) is licensed under a Creative Commons Attribution 4.0 International License