PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN SEBELUM PENGGABUNGAN USAHA (Survei Pada Perusahaan – Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

YUNITA, ARNI and Dewi, Kencana and Kalsum, Umi (2018) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN SEBELUM PENGGABUNGAN USAHA (Survei Pada Perusahaan – Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Undergraduate thesis, Sriwijaya University.

Preview	Text RAMA_62201_01031381419174_0008075703_0203078202_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB) | Preview
	Text RAMA_62201_01031381419174_0008075703_0203078202_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (186kB) | Request a copy
	Text RAMA_62201_01031381419174_0008075703_0203078202_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (262kB) | Request a copy
	Text RAMA_62201_01031381419174_0008075703_0203078202_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (217kB) | Request a copy
	Text RAMA_62201_01031381419174_0008075703_0203078202_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (10kB) | Request a copy
	Text RAMA_62201_01031381419174_0008075703_0203078202_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (177kB) | Request a copy
	Text RAMA_62201_01031381419174_0008075703_0203078202_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (299kB) | Request a copy

Abstract

This research focused on rite influence of "Good Corporate Governance" mechanism towards company earning management prior to business combination. Gond Corporate Governance mechanism is represented by institusional ownership, management ownership, independent council commissioner, and audit committee. In this research, the mechanism was treated as independent variable while the earnings management was treated as the dependent variable. The sampling method used was secondary data, in the form of annual reports and quarterly financial reports listing in Indonesia Stock Exchange (IDX) during the period 20ll-20l 5. Hypothesis testing is done by means of multiple linear regression method with SPSS 23 software and T test. The resulf of this research indicated that the variabel of management ownership, independent council commissioner which were measured by dummy variables, and audit committee which were proxied by the frequency of audit meetings that were dummy variables towards earnings managemet. However, 1this research did not prove that institutional ownership variables have influence towards earning management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate Governance, Earning Management
Subjects:	H Social Sciences > HB Economic Theory > HB601 Profit H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	01 Oct 2019 06:51
Last Modified:	01 Oct 2019 06:51
URI:	http://repository.unsri.ac.id/id/eprint/9891

Actions (login required)

View Item