The influence of earning targets, independent board, and audit committee on earnings management in the Indonesian banking sector

This study investigates the influence of the independent board of commissioners and audit committee on earnings management to achieve earning targets in Indonesian banking. The research sample was drawn from 33 banks listed on the Indonesia Stock Exchange from 2012 to 2022 to evaluate the time frame...

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Bibliographic Details
Main Authors: Dewi Puji Rahayu, Nurkholis, Imam Subekti, Sari Atmini
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2024-12-01
Series:Banks and Bank Systems
Subjects:
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21336/BBS_2024_04_Rahayu.pdf
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