ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT EKSTERNAL, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016

RINALDI, YOGI and Mukhtaruddin, Mukhtaruddin and Tjandrakirana DP, Rina (2018) ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT EKSTERNAL, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted to analyse the influences of the independent variables such as the variables of the educational background of the audit comittee chairman, the composition of the female commissioner board, external audit quality and financial distress toward earning management. The samples used in this research were thirty-five family companies in the sector of financial that listed in Indonesia Stock Exchange during the period of2012-2016 which selected based on the purposive sampling technique. The types of the data for this research were secondary data in the fonn of company's annual reports listed in Indonesian Stock Exchange din the period of 2012-2016. The Hypothesis testing was conducted by using multiple linear regression by SPSS 20 software. The result of the research showed that the variable of the financial distress influences the earning management. This research did not prove that the variables of educational background of audit committe chairman, the composition of the female commissioner board, and the external audit quality have the influences toward the earning management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Earning Management, Good Corporate Governance, Financial Distress
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	24 Sep 2019 08:00
Last Modified:	24 Sep 2019 08:00
URI:	http://repository.unsri.ac.id/id/eprint/8725

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