PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

LISA TRIANI, RIZKI (2012) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study is purposed to examines whether corporate governance mechanism which consists board of commissioner size, institutional ownership, proportion of independent commissioner, and managerial ownership. It have an effect on earnings management. Earnings management is proxied by discretionary accruals that are estimated using Jones model. The population in this study areautomotive and alliedcompanies listed in Indonesia Stock Exchange during 2007 until 2009. The sampling method is purposive random sampling, and the are 18 companies. Double linear regression analysis is data analysis used to analyze the effect of corporate governance mechanism on earnings management. Data analysis processed by SPSS program version 17. The result on this study shows that corporate governance mechanism which board of commissioner size, institutional ownership, and managerial ownershipare not having significant effect on earnings management, except proportion of independent commissioner. It ishaving significant effect on earnings management. Therefore based on these result I can conclude that corporate governance mechanism failed to border of earnings management behavior. Keyword: Corporate governance, board of commissioner size, institutional ownership, proportion of independent commissioner, and managerial ownership.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 10 Jul 2018 08:39
Last Modified: 11 Jul 2018 04:25
URI: http://eprints.perbanas.ac.id/id/eprint/3321

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