Tanisia, Desiana (2014) ANALISIS PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI), PROFITABILITAS DAN LEVERAGE TERHADAP PRAKTIK MANAJEMEN LABA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.
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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
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | corporate governance, profitability, leverage, earnings management |
Subjects: | H Social Sciences > H Social Sciences (General) |
Divisions: | Theses - S1 > Accounting Study Program |
Depositing User: | Maria Tiurma |
Date Deposited: | 24 Mar 2022 03:43 |
Last Modified: | 24 Mar 2022 03:43 |
URI: | http://eprints.ukmc.ac.id/id/eprint/7529 |
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