Skripsi

PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2011

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Penilaian

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Financial statement is a management 's stewardship that used by stakeholders to make economics decisions. However, stakeholders only see the profit information without want to know how it be produced. The agency problem, asymmetry information, and management's motivation also provide the opportunity for management to do earnings management that make the disclosure of information in the financial statement not reflect the real situation. This research aims to examine the influence of Good Corporate Governance and firm's characteristic on earnings management partially and simultaneously. Good Corporate Governance consists of auditor reputation, the proportion of audit committee in accounting or financial background, board of independent commissioner proportion, and managerial ownership. The firm 's characteristic consists of leverage and firm's size. In this research, earnings management used discretionary accruals which is measured by Jones models (1991) modified Dechow (1995). Purposive sampling method was used to determine research samples. From this method, 21 manufacturing companies selected as the samples which were listed in Indonesia Stock Exchange 2008-2011. By using logistic regression analysis as the research method, the partial results shown that only firm's size has significant negative influence on earnings management. On the other hand, auditor reputation, the proportion of audit committee in accounting or financial background, board of independent commissioner proportion, managerial ownership, and leverage have no significant influence on earnings management. Simultaneously, all of independent variables have no significant influence on earnings management

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1207002092	T28857	T288572012	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T288572012

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

vi, 81 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.155 07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Good Corporate Governance
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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