Pengaruh Dewan Komisaris Independen, Keahlian Akuntansi dan Keuangan Dewan Komisaris, Kepemilikan Institusional, dan Kepemilikan Manajerial

(Studi Empiris Pada Perusahaan Property dan real estate yang terdaftar pada Bursa Efek Indonesia Periode 2012-2016)

Abstract

The quality of earnings information in financial statement should get a big concern from company’s stakeholder because it has a significant impact in evaluating and decision making process. This study aims to obtain empirical evidence about the influence of independent commissioner board, accounting and financial expertise of board commissioner, institutional ownership, and managerial ownership to the earnings quality. The sample of this study is 41 property and real estate companies listed on Indonesia Stock Exchange during 2012 until 2016 selected with purposive sampling method. Multiple linear regression was used as a data analysis technique. The results of this study indicate that accounting and financial expertise of commissioner board has negative influence to the earnings quality. Meanwhile, independent of commissioner board, institutional ownership, and managerial ownership does not have any influence to the earnings quality.