Pengaruh Leverage Dan Mekanisme Corporate Governance Terhadap Manajemen Laba

Wardani, Beni and , Dr. Erma Setiawati, M.M., Ak (2020) Pengaruh Leverage Dan Mekanisme Corporate Governance Terhadap Manajemen Laba. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to examine the effect of the leverage and corporate governance mechanisms of earnings management. Corporate governance mechanisms is measured by managerial ownership, institusional ownership, independent board of commissioners, and audit quality. Discretionary accrual is the proxy of earning management. This study used secondary data, wich is obtained from financial statement Food and Baverage companies listed in Indonesia Stock Exchange period 2014-2018. This study used 70 company chosen with purposive sampling method. Statistic methode using multiple linier regression analysis. The result of this research show that leverage and institusional ownership have a significant effect on earnings management, while managerial ownership, independent board of commissioners, and audit quality have no significant effect on earnings management.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	arnings management, leverage, managerial ownership, institusional ownership, independent board of commissioners, and audit quality
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BENI WARDANI
Date Deposited:	05 Nov 2020 04:10
Last Modified:	02 Jun 2022 03:58
URI:	http://eprints.ums.ac.id/id/eprint/86908

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