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

SAFITRI, IRMA and Mukhtaruddin, Mukhtaruddin and Ermadiani, Ermadiani (2012) PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2011. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01081003090.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (37MB) | Request a copy
Preview	Text RAMA_62201I_01081003090_0010126703_0020086602_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (9MB) | Preview
	Text RAMA_62201I_01081003090_0010126703_0020086602_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (10MB) | Request a copy
	Text RAMA_62201I_01081003090_0010126703_0020086602_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201I_01081003090_0010126703_0020086602_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_62201I_01081003090_0010126703_0020086602_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (520kB) | Request a copy
	Text RAMA_62201I_01081003090_0010126703_0020086602_06_ref.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201I_01081003090_0010126703_0020086602_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy

Abstract

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

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate Governance, karakteristik perusahaan, manajemen laba.
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	09 Apr 2020 03:16
Last Modified:	09 Apr 2020 03:16
URI:	http://repository.unsri.ac.id/id/eprint/28857

Actions (login required)

View Item