PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2011)

ANGGRAENI, Riske Meitha and HADIPRAJITNO , P Basuki (2013) PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine managerial ownership structure, firm size, and corporate governance on earnings management. Earning management was measure by discretionary accruals, ownership managerial structure was measure by the percentage stock of managerial, firms size was measure by natural logaritma of total asset, and corporate governance were measure by three variabels (composition of board commissioner independent, total of audit committee, and KAP size big 4 or non big 4). This study used data of 111 manufacturing companies listed in BEI from 2009- 2011 . Methods of data collection used purposive sampling techniques. The data were then analized using multiple regression analysis The results shows that the managerial ownership structure and firm size size has no significant effect on earnings management. Meanwhile, the Corporate Governance (composition of board independent commissioners, audit committee, and KAP size) have significant effect on earning management

Item Type:Thesis (Undergraduate)
Additional Information:earnings management, corporate governance, managerial ownership structure, firm size, composition of board independent commissioners, audit committee, and KAP size
Uncontrolled Keywords:earnings management, corporate governance, managerial ownership structure, firm size, composition of board independent commissioners, audit committee, and KAP size
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39677
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:30 Jul 2013 14:10
Last Modified:08 May 2014 09:12

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