ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek TERHADAP MANAJEMEN LABA Indonesia 2006-2008) [SKRIPSI]
Disusun oleh: RESTIE NINGSAPTITI
LINK DOWNLOAD : PDF
PENERBIT : FAKULTAS EKONOMI UNIVERSTAS DIPONEGORO SEMARANG
TAHUN TERBIT : 2010
The purpose of this research is to provide empirical evidence of the affect of
ownership concetration, firms size, and corporate governance mechanisms on
earnings management. Ownership concetration was measure by the biggest stock of
individual or organization, firms size was measure by natural logaritma of net sales,
and corporate governance mechanisms were measure by three variabels
(composition of board of commisioner, audit quality were measure by industry
specialize audit firm, and composition of audit committee).
Earnings management was measure by discretionary accruals use Modified
Jones Metod. The population of this research is 143 companies in the
manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The
research data were collected from manufacturing companies financial statement for
the period of 2006 to 2008. Based on purposive sampling method, there are 37
samples. The reseacrh hypotesis were tested using multiple regression analysis.
The results of this research show that ownership concetration, firm size and
industry specialize audit firm have significant relationships with earnings
management. Next, variable composition of board of commisioner and composition of
audit committee have no significant relationship with earnings management.
Keywords: ownership concetration, firms size, corporate governance, earnings
management
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