MANDAYANA, NURSHI (2013) PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.
|
Text
ARTIKEL ILMIAH.pdf Download (573kB) | Preview |
|
|
Text
COVER.pdf Download (1MB) | Preview |
|
|
Text
BAB I.pdf Download (596kB) | Preview |
|
|
Text
BAB II.pdf Download (653kB) | Preview |
|
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
BAB III.pdf Restricted to Registered users only Download (702kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (652kB) |
|
|
Text
BAB V.pdf Download (625kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (1MB) |
Abstract
Corporate Governance is the rules governing the relationship between shareholders, creditors, government, employees and the internal and external stakeholders relating to the rights and obligations merekadala regulate and control firms. Earnings management is one of the factors that reduce the credibility of the financial statements and can cause problems that can interfere with the users of financial statements figures presented. The purpose of this study was to analyze the effect of corporate governance on earnings management in manufacturing companies in Indonesia Stock Exchange (IDX) during 2008-2011. The factors studied were the Board of Directors, the Board of Commissioners of the Independent, Firm Reputation, and the Audit Committee Perusahaanr size. The research methodology used methods of descriptive analysis and statistical analysis methods. The data used are secondary data to 88 companies used in the study. The hypothesis examination was performed using the F test and t test, with a significance level (α) of 5%. Analyzing data used a statistical data processing software SPSS 16.00 for windows. Results from partial regression analysis for this study indicate that the board of directors, independent commissioners, KAP reputation, audit committee and firm size had no significant effect on earnings management. Keyword: corporate governance (board of directors), independent commissioners, KAP reputation, audit committee, size, and earning management
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ULFA KURNIA SARI |
| Date Deposited: | 15 May 2017 10:19 |
| Last Modified: | 15 May 2017 10:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1224 |
Actions (login required)
 |
View Item |