Pengaruh Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia

Suharyati, Nanik and , Lukman Hakim, SE., M.Si. (2018) Pengaruh Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aims to examine the effect of corporate governance on earnings management. The independent variables used in the research are the proportion of independent commissioner board, audit committee, managerial ownership, and institutional ownership. The dependent variable used is profit management proxied by discretionary accruals and calculated by modified jones model. This study uses quantitative research using a probability approach that is to test a theory obtained from previous research where there is a possibility of evidence and there is no evidence of the theories. This research data using data from www.idx.co.id. This research uses five samples from telecomunication company which listed in Indonesia Stock Exchange in year 2009-2016, company chosen by purposive sampling. Research method used is multiple linier regression analysis. The result of this research are audit committee variables and managerial ownerships have a negative and significant impact on earnings management while the proportion of independent board and institutional ownership has positive and insignificant effect on earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	corporate governance, earnings management, proportion of independent board, audit committee, managerial ownership, institutional ownership
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	NANIK SUHARYATI
Date Deposited:	12 Feb 2018 02:42
Last Modified:	12 Feb 2018 02:42
URI:	http://eprints.ums.ac.id/id/eprint/60269

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