ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Non-Keuangan yang Terdaftar di BEI tahun 2008-2011)

WULANDARI, Rahmita and PRASETIONO, Prasetiono (2013) ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Non-Keuangan yang Terdaftar di BEI tahun 2008-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine corporate governance mechanism, institusional ownership, independent of commissioner, size board of director, and also firm size and leverage to earning management. The sample in this study were non- financial companies listed in IDX (Indonesia Stock Exchange) in the periode 2008-2011. The number of sample used were 103 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression and single regression with SPSS 18 Program. The results of this research show that, (1) institusional ownership had negative significant influence to earnings management, (2) independent of commissioner had positif not significant influence to earning management,(3) size board of director had negative not significant influence to earnings management, (4) leverage had negatif not significant influence to earnings management, (5) firm size had negative not significant influence to earnings management

Item Type:Thesis (Undergraduate)
Additional Information:Corporate governance mechanism, firm size, leverage, earnings management, financial performance
Uncontrolled Keywords:Corporate governance mechanism, firm size, leverage, earnings management, financial performance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Management
ID Code:42754
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:01 Apr 2014 09:44
Last Modified:01 Apr 2014 09:44

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