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Penelitian ini bertujuan untuk mengetahui analisis pengaruh dewan komisaris independen, kepemilikan manajerial dan komite audit terhadap manajemen laba padaperusahaan bumn di bursa efek Indonesia pada periode 2011-2015. Variabel dependen yang digunakan dalam penelitian ini adalah manajemen laba yang diukur dengan Discretionary Accrual (DA) dan variabel independen dalam penelitian ini adalah dew…
ABSTRACT Jakarta Composite Index is an indices that can be used to represent a situasion of Indonesia Stock Market. The movement of JCI caused by economic macro intern factor such as Exchange Rate and Inflation. Moreover, there are another factor from extern such as The Fed Policy Tapering of Quantitative Easing. They will be increase The Fed Fund Rate and followed by rate of other aset in th…