PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2007 – 2009)

KARTIKASARI, Desi and SOETIKNO, Idjang (2011) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2007 – 2009). Undergraduate thesis, Universitas Diponegoro.

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Abstract

This research purposed to analyze the effect of good corporate governance mechanism (board of commissioners, managerial ownership, and institutional ownership) towards earnings management, and the effect of profitability and leverage towards earnings management. This research used 96 samples of banking companies listed in BEI on period 2007-2009. The measured by linear regression with SPSS program. In collection data, this research analyzed secondary data obtained from ICMD (Indonesia Capital Market Directory) and Indonesian Stock Exchange. Analysis result showed that : Board of commissioners, managerial ownership, institutional ownership, profitability and leverage have significant effect towards earnings management.

Item Type:Thesis (Undergraduate)
Additional Information:Board of commissioners, managerial ownership, institutional ownership, profitability, leverage, earnings management.
Uncontrolled Keywords:Board of commissioners, managerial ownership, institutional ownership, profitability, leverage, earnings management.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:28514
Deposited By:INVALID USER
Deposited On:11 Jul 2011 08:47
Last Modified:11 Jul 2011 08:47

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