Nurika Restuningdiah_abstract_1532011

KOMISARIS INDEPENDEN, KOMITE AUDIT, INTERNAL AUDIT DAN RISK MANAGEMENT COMMITTEE TERHADAP
MANAJEMEN LABA

Nurika Restuningdiah
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang
Jl. Semarang No.5 Malang, 65145

Telp. + 62 341 551 312
E-mail: noer_dyah@yahoo.co.id

Abstract
The purpose of this research was to examine the impact of independency of board commisioner, audit committee, internal audit and risk management comittee to earning management. Regression Analysis of 35 public companies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicated that there was no significant impact of independency of board commisioner, audit committee, internal audit and risk management comittee to earning management. The implication of this study was relevant to the decision maker of public companies to consider the skill and expertise of board commisioner, audit committe, internal audit and risk management comittee to support the internal  corporate governance mechanism.

Key words: independency of board commisioner, audit committee, internal audit, earning management, risk management committee

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