Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014)

Hapsari, Vera Nanda Risna and , Dra. Mujiyati, M.Si (2017) Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the effect of corporate governance mechanism on earnings management. Corporate governance mechanism consisting of institutional ownership, managerial ownership, audit committee and independent commissioner. The population of this research is a manufacturing company listed on the Indonesia Stock Exchange for the period of 2012-2014. The sampling technique used purposive sampling technique and obtained 155 samples of the company. Data analysis using multiple linear regression. The results show that institutional ownership, managerial ownership, and audit committee have no effect on earnings management, while independent commissioners have an influence on earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	corporate governance, institutional ownership, managerial ownership, audit committee, and independent commissioner.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	VERA NANDA RISNA HAPSARI
Date Deposited:	07 Nov 2017 01:10
Last Modified:	07 Nov 2017 01:10
URI:	http://eprints.ums.ac.id/id/eprint/56890

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