Prasetya, Rizka Fajriana Fitri and , Erma Setiawati, Dr., Akt., M.M (2016) Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The study aims to analyze the effect of corporate governance on earnings management in manufacturing companies. Corporate governance is measured by boards of commissioners, institutional ownership, managerial ownership, audit committees and firm size. The sample which used in this research is 205 manufacturing companies which listed in Indonesian Stock Exchange on 2011-2014. The sampling method used in this research is purposive sampling method. The method of analysis used in this study is multiple regression analysis. Based on the result of analysis conclude that boards of commissioners, managerial ownership, audit committees and firm size have no significant effect on earnings management. Meanwhile institutional ownership has a positive effect on earnings management. Keywords: Earning management, corporate governance
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Manajemen laba, tata kelola perusahaan |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RIZKA FAJRIANA FITRI P |
| Date Deposited: | 11 Feb 2016 02:32 |
| Last Modified: | 07 Dec 2016 11:49 |
| URI: | http://eprints.ums.ac.id/id/eprint/41111 |
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