PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013-2017

RAMADHAN, M. MIFTAH and Dewi, Kencana and Hakiki, Arista (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013-2017. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test whether there is an influence of good corporate governance and accounting conservatism on earnings management. Good Corporate Governance is proxied by managerial ownership, independent board of commissioners and audit committee. Judgment sampling is used as a sampling method in this study and obtain 170 sample firms manufacturing companies listed in Indonesia Stock Exchange from the period 2013 to 2017. The results showed that there was no statistically significant effect between Good Corporate Governance on earnings management. And there is a statistically significant effect between accounting conservatism on earnings management in manufacturing companies listed on the Indonesian Stock Exchange in the period 2013-2017. Keywords : Good Corporate Governance, accounting conservatism, earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate Governance, Konservatisme akuntansi, Manajemen laba.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 1573 not found.
Date Deposited:	30 Aug 2019 03:19
Last Modified:	30 Aug 2019 03:19
URI:	http://repository.unsri.ac.id/id/eprint/5137

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