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<http://digilib.unila.ac.id/id/eprint/23973> <http://purl.org/dc/terms/title> "PENGARUH KECAKAPAN MANAJERIAL TERHADAP PRAKTIK MANAJEMEN LABA DENGAN KOMPOSISI KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/23973> <http://purl.org/ontology/bibo/abstract> "Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecakapan manajerial terhadap praktik manajemen laba dengan komposisi  komisaris independen sebagai variabel pemoderasi. Kecakapan manajerial diukur menggunakan Data Envelopment Analysis (DEA) yang mengukur tingkat efisiensi manajer. Manajemen labasebagai variabel dependen diukur dengan menggunakan discretionary accrual dengan menggunakan model Jones Modifikasian. Komposisi komisaris independen diukur dengan cara membagi jumlah dewan komisaris independen dengan total dewan komisaris.\r\nSampel penelitian ini adalah perusahaan manufaktur selama tahun 2012-2014 denganmenggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan dan laporan keuangan perusahaan manufaktur yang terdaftar BEI . Terdapat 120 perusahaan selama tahun 2012-2014 yang memenuhi kriteria. Metode analisis yang digunakandalam penelitian ini adalah analisis regresi berganda. \r\nHasil penelitian menunjukan bahwa variabel kecakapan manajerial memiliki pengaruh positif terhadap manajemen laba sedangkan variabel komposisi dewan komisaristidak memiliki pengaruh negatif terhadap hubungan kecakapan manajerial terhadap manajemen laba.\r\n\r\nKata kunci:Manajemen Laba, Data Envelopment Analysis (DEA), Perusahaan Manufaktur.\r\n\r\nINFLUENCE OF MANAGERIAL SKILLS ON EARNINGS MANAGEMENT PRACTICE WITH THE COMPOSITION OF INDEPENDENT COMMISSIONERSAS A MODERATING VARIABLE\r\n\r\n\r\nThe study aims to empirically examinethe effect of managerial skills on earnings management practice by the composition of independent commissioners as a moderating variable. Managerial skills were measured using Data Envelopment Analysis (DEA)to measure the level of efficiency manager, Earning management as the dependent variable is measured by discretionary accrual from the Modified Jones models, the composition of independent commissioners was measured by dividing the total of independent commisioners to total board of commisioners.\r\nThis study used a sample of manufacturing firms during the years 2012-2014 by using purposive sampling method. The data used was obtained from annual report listed manufacturing companies in BEI. There are 120 companies during the years 2012-2014 that meet the criteria. The methode of analysis used in this study is multiple regression analysis.\r\nThe study found that managerial skills have positive effect on earning management practice, while the composition of independent commissioners did not have negative effect on the relationship between managerial ability and earnings management practice.\r\n\r\nKeywords : Earnings Management, Data Envelopment Analysis (DEA), Manufacturing Firm.\r\n"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/document/1688506> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1688466> .
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<http://digilib.unila.ac.id/id/document/1688514> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1688461> .
<http://digilib.unila.ac.id/id/document/1688514> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1688461> .
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<http://digilib.unila.ac.id/id/subject/HB> <http://www.w3.org/2004/02/skos/core#prefLabel> "HB Economic Theory"@en .
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