PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Total View This Week0
Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Yuliana
Subject
H Social Sciences (General)
Datestamp
2022-05-09 10:28:16
Abstract :
This research aims to analyze the effect of variables Good Corporate Governance proxies with audit committe, institutional ownership, managerial ownership and size of the board of commissioners to earnings management. Population in this research is a manufacturing company listed on Indonesia Stock Exchange in the observation period 2014-2016. Sampling technique using purposive sampling, then obtained 21 companies. Independent variables used in this research are Audit Committee, Institutional Ownership, Managerial Ownership, Size of the Board of Commissioner. The method of analysis in this research using multiple regression analysis. This research uses a modified jones model in measuring earnings management. The results of this study show that audit committees, institutional ownership, managerial ownership and size of the board of commissioners have no effect on earnings management. Keywords: Good corporate governance, audit committe, institutional ownership, managerial ownership, size of the board of commissioners, earnings management, discretionary accrual
This research aims to analyze the effect of variables Good Corporate Governance proxies with audit committe, institutional ownership, managerial ownership and size of the board of commissioners to earnings management. Population in this research is a manufacturing company listed on Indonesia Stock Exchange in the observation period 2014-2016. Sampling technique using purposive sampling, then obtained 21 companies. Independent variables used in this research are Audit Committee, Institutional Ownership, Managerial Ownership, Size of the Board of Commissioner. The method of analysis in this research using multiple regression analysis. This research uses a modified jones model in measuring earnings management. The results of this study show that audit committees, institutional ownership, managerial ownership and size of the board of commissioners have no effect on earnings management. Keywords: Good corporate governance, audit committe, institutional ownership, managerial ownership, size of the board of commissioners, earnings management, discretionary accrual
File :
EA-2017-131031-cover.pdf
EA-2017-131031-abstract.pdf
EA-2017-131031-complete.pdf
EA-2017-131031-summary_id.pdf
EA-2017-131031-tableofcontent.pdf
EA-2017-131031-chapter1.pdf
EA-2017-131031-chapter2.pdf
EA-2017-131031-chapter3.pdf
EA-2017-131031-chapter4.pdf
EA-2017-131031-conclusion.pdf
EA-2017-131031-reference.pdf
EA-2017-131031-attachment.pdf
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
