ANALISIS PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI), PROFITABILITAS DAN LEVERAGE TERHADAP PRAKTIK MANAJEMEN LABA
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Institusion

Universitas Katolik Musi Charitas

Author

Tanisia, Desiana

Subject

H Social Sciences (General) 

Datestamp

2022-03-24 03:43:54 

Abstract :
This study aims to examine corporate governance perception index (CGPI), profitability, leverage on earnings management practices. The sample in this study is a list of companies included in the Corporate Governance Perception Index (CGPI) 2010-2012. Samples were selected using purposive sampling method. The number of samples in this study were 8 companies with 3 years observation period so that the amount of data as much as 24. Methods of analysis using multiple regression analysis using SPSS version 20. The results showed that (1) corporate governance perception index (CGPI) has no effect on earnings management, (2) profitability is not significantly negative effect on earnings management, (3) leverage the company had no significant negative effect on earnings management. Keywords: corporate governance, profitability, leverage, earnings management 

File :
EA-2014-101223-cover.pdf
EA-2014-101223-abstract.pdf
EA-2014-101223-complete.pdf
EA-2014-101223-summary_id.pdf
EA-2014-101223-tableofcontent.pdf
EA-2014-101223-chapter1.pdf
EA-2014-101223-chapter2.pdf
EA-2014-101223-chapter3.pdf
EA-2014-101223-chapter4.pdf
EA-2014-101223-conclusion.pdf
EA-2014-101223-reference.pdf
EA-2014-101223-attachment.pdf