PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA FAMILY BUSINESS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2016

APRIYANTI, AYU and Mukhtaruddin, Mukhtaruddin and Saftiana, Yulia (2018) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA FAMILY BUSINESS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2016. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of good corporate governance mechanism that includes the proportion of independent board of commissioners, institutional ownership and managerial ownership on earning management in family business. This study uses the sample of 16 family businesses that listed on the lndonesia Stock Exchange, by using purposive sampling which was published their annual financial reports in period of 2008-2016. Analytical tool to test the hypothesis in this study using IBM SPSS software version 21. The method of analysis of this study using multiple linear regression. The results of this study indicate that the proportion of independent board of commissioners, institutional ownership and managerial ownership have simultaneously significant effect on earning management. Partially, the proportion of independent board of commissioners and managerial ownership has no significant effect on earning management, while institutional ownership has significant effect on earning management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Earning Management, Family Business, Good Corporate Governance Mechanism
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD2951-3575 Cooperation. Cooperative societies
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	05 Sep 2019 08:22
Last Modified:	05 Sep 2019 08:22
URI:	http://repository.unsri.ac.id/id/eprint/6414

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