Sholikhah, Titin and , Dr.Syamsudin, M.M (2021) Pengaruh Struktur Corporate Governance, Kualitas Audit dan Premanaged Earnings terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Bahan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine the effect of corporate governace structure, such a family ownership, managerial ownership and the effectiveness of the audit commite, quality of audit and premanaged earnings of key management compensation disclosure in the financial statementin in manufacturing companies basic industry and chemical sector listed on the Indonesia Stock Exchange in 2017 to 2019. The research sample used was 76 manufacturing companies basic industry and chemical sector listed on the Indonesia Stock Exchange in 2017 to 2019. The sampling method uses purposive sampling method. The analysis used in this study is multiple linear regression analysis processed using Statistical Package for Social Science (SPSS) Version 20. The results showed that the variable family ownership, effectiveness of the audit commite, quality of audit and premanaged earnings, have affect on the key management compensation dislosure in the financial statement while the managerial ownwership variable, have no effect on the key management compensation disclosure in the financial statement.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | Keywords: disclosure, corporate governance, family ownership, managerial ownership, effectiveness of the audit commite, quality of audit and premanaged earnings. |
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | TITIN SHOLIKHAH |
Date Deposited: | 25 Feb 2021 04:29 |
Last Modified: | 25 Feb 2021 04:29 |
URI: | http://eprints.ums.ac.id/id/eprint/89974 |
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