PARADISEA, CARINA HEURESTICA ASPARAGINA (2014) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA INDUSTRI PERBANKAN DI INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Earnings management is one of the consequences of information asymmetry in agency theory, this is because the manager (agent) knowing more information about the company managed . Earnings management actions produced financial statements that didn’t accordance with the actual situation. Good Corporate Governance (GCG) is a mechanism which is expected to create a climate of good governance in controlling earnings management practices . The aim of this study was to determine and analyze the effect of good corporate governance in terms of the composit score which consists of eleven indicators . The study sample met the criteria were 13 banking companies listed in Indonesia Stock Exchange during the period of 2008-2011. The sampling technique used was purposive sampling method , the number of observations were 51 . The analytical tool used in this study is the single Linear Regression . Based on the results of the individual tests , showed that GCG had no effect on earnings management . Keyword: Good Corporate Governance, Earning Management, and composit score
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 06 Jul 2017 04:39 |
| Last Modified: | 06 Jul 2017 04:39 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1881 |
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