Table 4 Dependent variable: WCDAC Notes: *significant a 0.05 level Table 4. Multiple Regressions Stephanus Remond Waworuntu, Marko Sebira Hermawan, & Sheila Nerissa Hokardi
Related Figures (3)
Table 1. Summarized of Variables and Measurements Table 2. Descriptive Satistics WCDAC are the working capital discretion- ary accruals as the proxy for earnings management; BOC is the number of commissioners on the board; IC is the proportion of independent commission- ers on the board compared to total number on the Board of Commissioners; and MSO is the percent- age of managerial share ownership held by the management. Vol. 16, No.3, September 2012: 372-381 Table 3. Descriptive Statistics for Dummy Variable