ALDIANTA, FEBBY (2014) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN MOTIVASI TERHADAP EARNINGS MANAGEMENT DI DALAM BADAN USAHA MILIK NEGARA. Masters thesis, STIE PERBANAS SURABAYA.
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Abstract
The purpose of this study was to examine whether the effect of good corporate governance mechanisms on earnings management and whether the motivation also affect earnings management. The company was selected as the sample is about 9 companies and the research that was observed from 2008-2012. Statistical tests using SPSS 20.0.0 to test the empirical evidence on the independent variable on the dependent variable, hypothesis testing regression models. The results of this study indicate that (1) managerial ownership is not a significant negative impact on earnings management, (2) institutional ownership is not a significant negative impact on earnings management, (3) independent board no significant negative impact on earnings management, (4) gives the independent audit committee is not a significant negative effect on earnings management, (5) bonus plan does not provide a significant positive effect on earnings management, (6) debt convenant not significant positive impact on earnings management, (7) taxation provide significant positive effect on earnings management, and (8) CEO turnover is not significant influence on earnings management. Keywords: corporate governance, motivation, and earnings management.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.15 - FINANCIAL MANAGEMENT |
| Divisions: | Magister of Management |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 21 Nov 2017 07:01 |
| Last Modified: | 21 Nov 2017 07:01 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2442 |
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