PENGARUH PENERAPAN CORPORATE GOVERNANCETERHADAP PRAKTIK EARNINGS MANAGEMENT& KINERJA OPERASIONAL PADA PERUSAHAAN YANG TERDAFTAR DI BEI

RAHMAWATI, ALFINA (2012) PENGARUH PENERAPAN CORPORATE GOVERNANCETERHADAP PRAKTIK EARNINGS MANAGEMENT& KINERJA OPERASIONAL PADA PERUSAHAAN YANG TERDAFTAR DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The objective of this study is to examine the influence of corporate governance mechanism, the component of corporate governance is institusional ownership, managerial ownership, size of director, size of independent of director to earning management practice. This study also examine influence of corporate governance mechanism, the component of corporate governance is institusional ownership, managerial ownership, size of director, size independent of director to operational performance. This study takes sample from 51 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 2001- 2008. Purposive sampling method was used a determind research samples. The method of this research used regression analyse. The result of analysis this study show that (1) institutional ownership had not significant influence to earnings management practise (2) managerial ownership had not significant influence to earnings management practise (3) size of independent of director had not significant influence to earnings management practice (4) size of director had not significant influence to earnings management practice (5) Simultaneously institusional ownership, managerial ownership, size of director, size of independent of director had not significant to earnings management, and (6) institusional ownership, managerial ownership, size of director, size of independent of director had not significant influence to operational performance and Simultaneously institusional ownership, managerial ownership, size of director, size of independent of director had not significant to earnings management Keyword : Corporate Governance Component (nstitusional ownership, managerial ownership, size of director, size of independent of director ), Earnings Management, Operational Performance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.152 - MANAGEMENT OF FINANCIAL OPERATIONS
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 12 Jul 2018 05:36
Last Modified: 12 Jul 2018 05:36
URI: http://eprints.perbanas.ac.id/id/eprint/3334

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