ANALISIS PENGARUH PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (studiempiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2010 – 2012)

BONITA, Annastacya Maria and RAHARDJA, Rahardja (2014) ANALISIS PENGARUH PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (studiempiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2010 – 2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study was to examine the effect of corporate governance on the earnings management. Indicators used to measure corporate governance mechanisms in this study is the managerial ownership,institusional ownership, audit quality, and meeting frequency of audit comittee. While, earning management as the dependent variable was measured using a cash flow statement approach. This study uses secondary data with entire population of manufacturing companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. The method used to determine the sample using purposive sampling. The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions. The results of hypothesis testing showed that the managerial ownership did not significantly affect earnings management .Other result, institusional ownership and audit quality showed negatively affects the earning management. While, the frequency of meetings of audit comittee showwed positively effect on earnings management

Item Type:Thesis (Undergraduate)
Additional Information:corporate governance, earnings management,managerial ownership, institusional ownership, audit quality,meeting frequency of audit comittee
Uncontrolled Keywords:corporate governance, earnings management,managerial ownership, institusional ownership, audit quality,meeting frequency of audit comittee
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43384
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Jul 2014 10:12
Last Modified:18 Jul 2014 10:12

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