Variabel Kendali:
Independensi dewan direksi (The board independence)
Direksi yang ahli keuangan (The board financial expert)
Ukuran direksi (Board size)
Independensi komite audit (Audit committee idependence)
Keahlian keuangan komite audit (An audit committee financial expertise)
Ukuran komite audit (Audit committee size)
Kepemilikan manajerial (Managerial ownership)
Kepemilikan institusional (Institutional ownership)
Kepemilikan blockholder (Block-holders ownership)
Ukuran perusahaan (Firm size)
Profitabilitas (ROA)
Rasio leverage
Arus kas operasi (operations cash flow)
BIG4
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Pengukuran Variabel
Variabel Pengukuran
Earning management Discretionary accruals
Disclosure quality Total disclosure/maximum disclosure
The board independence The portion (non-executive) in the board
The board financial expert The portion of directors with financial expertise on the board
An audit committee financial expertise Taking a value of 1 if at least one member with financial expertise sit
on the audit committee and 0 otherwise
Audit committee size The members in audit committee
Managerial ownership Total shares held through executive directors/total shares