PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BUMN YANG TERDAFTAR PADA BURSA EFEK INDONESIA

WULANDARI, INNAYAH and Yuliani, Yuliani and Thamrin, KM. Husni (2021) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BUMN YANG TERDAFTAR PADA BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to test the influence of institutional ownership, managerial ownership, commissioner independent, and audit committee to earnings management in BUMN company listed in the Indonesia Stock Exchange. This research object is a BUMN company which is listed in indonesia stock exchange 2015–2019 period. The samples are 12 BUMN companies which have been selected by using purposive sampling method. The research method using multiple linier regression to verify the hypothesis. The result of this research shows that institutional ownership had significant influence to earnings management, managerial ownership had weak significant influence to the earnings management, commissioner independent had not significant influence to earnings management, and audit committee had significant influence to earnings management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Mekanisme Good Corporate Governance, Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Manajemen Laba
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HG Finance > HG1-9999 Finance
Divisions: 01-Faculty of Economics > 61201-Management (S1)
Depositing User: Innayah Wulandari
Date Deposited: 06 Aug 2021 06:27
Last Modified: 06 Aug 2021 06:27
URI: http://repository.unsri.ac.id/id/eprint/51635

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