PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

., Yuliana (2017) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

	Text (Cover) EA-2017-131031-cover.pdf Download (595kB)
	Text (Abstract) EA-2017-131031-abstract.pdf Restricted to Registered users only Download (163kB) | Request a copy
	Text (Table of Content) EA-2017-131031-tableofcontent.pdf Restricted to Registered users only Download (172kB) | Request a copy
	Text (Chapter 1) EA-2017-131031-chapter1.pdf Restricted to Registered users only Download (415kB) | Request a copy
	Text (Chapter 2) EA-2017-131031-chapter2.pdf Restricted to Registered users only Download (423kB) | Request a copy
	Text (Chapter 3) EA-2017-131031-chapter3.pdf Restricted to Registered users only Download (426kB) | Request a copy
	Text (Chapter 4) EA-2017-131031-chapter4.pdf Restricted to Registered users only Download (327kB) | Request a copy
	Text (Conclusion) EA-2017-131031-conclusion.pdf Restricted to Registered users only Download (284kB) | Request a copy
	Text (Reference) EA-2017-131031-reference.pdf Restricted to Registered users only Download (302kB) | Request a copy
	Text (Attachment) EA-2017-131031-attachment.pdf Restricted to Registered users only Download (574kB) | Request a copy
	Text (Complete) EA-2017-131031-complete.pdf Restricted to Repository staff only Download (1MB) | Request a copy
	Text (Summary_id) EA-2017-131031-summary_id.pdf Restricted to Registered users only Download (480kB) | Request a copy

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

Actions (login required)

View Item