PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)

PUTRI, Noviatara Dwi and YUYETTA, Etna Nur Afri (2013) PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
315Kb

Abstract

This study aims to analyze the effects of ownership structure and auditor quality on earning management of manufacturing sector in Indonesia. Earning management define as the management actions in the form of interference in the process of preparing the financial statements with the intent to increase personal prosperity and to enhance firm value. Independent variables used in this study were ownership structure (ownership of institutional and ownership of managerial) and audit quality (audit firm size, auditor independence and industry specialization auditor). Dependent variable used in this study is earning management. The sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2011. The number of sample used were 39 companies listed were taken by purposive sampling. The analysis method of this research used multiple linear regression analysis. The result of this study showed that ownership of managerial and audit firm size had negative and significant influence to earning management; meanwhile ownership of institutional, auditor independence and industry specialization auditor had not significant effect to earning management

Item Type:Thesis (Undergraduate)
Additional Information:ownership structure, ownership of institutional, ownership of managerial, audit quality, audit firm size, auditor independence, industry specialization auditor, earning management
Uncontrolled Keywords:ownership structure, ownership of institutional, ownership of managerial, audit quality, audit firm size, auditor independence, industry specialization auditor, earning management
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40086
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:10 Sep 2013 09:18
Last Modified:15 Apr 2014 09:07

Repository Staff Only: item control page