PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Perbankan yang terdaftar di BEI periode 2009-2011)

EFFENDI, Sofyan and DALJONO, Daljono (2013) PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Perbankan yang terdaftar di BEI periode 2009-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

Earnings management is the action taken by managers in manipulating financial statements are intended to benefit himself. It is considered as fraud committed by management as detrimental to many parties. This study aims to analyze and provide on empirical evidence of the influence of firm size, board composition, audit committees (audit committee activity and size), ownership (institutional and managerial) and auditor reputation on earnings management. This study used a sample of banking companies listed in Indonesia Stock Exchange (IDX) during the years 2009-2011 with a purposive sampling method and obtained as many as 69 samples. This study uses secondary data from company annual reports obtained from BEI. Data were analyzed using multiple linear regression. The results of this study indicate that the size of the audit committee, managerial ownership and quality auditor significant effect on earnings management. While the size of the company, board composition, audit committee activity, and institutional ownership has no significant effect on earnings management

Item Type:Thesis (Undergraduate)
Additional Information:firm size, board composition, audit committees, shareholding, audit quality, and earnings management
Uncontrolled Keywords:firm size, board composition, audit committees, shareholding, audit quality, and earnings management
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40027
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:30 Aug 2013 08:44
Last Modified:15 Apr 2014 09:55

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