PENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2010-2012)

SUDJATNA, Indiferent and MUID, Dul (2015) PENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (studi empiris 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 is to demonstrate empirically that ownership concentration, managerial ownership, Audit comitee effectiveness, and audit quality have negative significant effect on earning management The population used in this study are all manufacture companies listed on IDX in yhe period of 2010-2012. The sampling method used in this study was purposive sampling method. The analysis technique in this study uses multiple regression analysis with help from a program named SPSS From the analysis performed in this study, ownership concentration is the only variable that has significants negative effect on earnings management. Meanwhile, managerial ownership, audit comitee activeness, and audit quality have positive effect on earning management.

Item Type:Thesis (Undergraduate)
Additional Information:ownership concentration, managerial ownership, audit committee efectivity, audit quality
Uncontrolled Keywords:ownership concentration, managerial ownership, audit committee efectivity, audit quality
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46986
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:03 Dec 2015 08:21
Last Modified:03 Dec 2015 08:21

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