Pengaruh Corporate Governance Terhadap Manajemen Laba Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2012-2015

, Fitriyani and , Dra. Wafiatun Mukharomah, MM (2017) Pengaruh Corporate Governance Terhadap Manajemen Laba Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2012-2015. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aim of this research is to provide empirical evidence on the impact of corporate governance on earnings management. Corporate governance is measured by non excecutive director, institusional ownership, audit commitee’s size. Discretionary accrual is the proxy of earning management. This research has 19 companies as samples that listed in Jakarta Islamic Index, selected using purposive sampling method, during the research periode 2012-2015. Data were analyzed using multiple regression method. Based on the result of analysis concluded that all components of corporate governance (non excecutive director) have significant effect on earning magement, institusional ownership, audit commitee’s size no significant effect on earning magement.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Earning management, corporate governance
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	FITRIYANI
Date Deposited:	01 Apr 2017 03:43
Last Modified:	01 Apr 2017 03:43
URI:	http://eprints.ums.ac.id/id/eprint/50701

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