CD Skripsi

Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Agriculture Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2008 – 2010

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Many companies conducted earnings management in order to attract potential investors. The extent to which those companies undertook profit management was influenced by many factors, such as: independent commissioners, directors, ownership structure, and audit committee. The objective of this study was to determine the effect of independent commissioners, directors, ownership structure, and audit committee toward earnings management.

In addition, corporate governance was measured by the composition of the board of commissioners and industry specialization of audit firm. The companies used in this study were 11 firms from the year 2008 to2010. The method of analysis used in this study was multiple linear regressions. The results showed that thecomposition of commissioner board had a significant negative effect on earnings management while the otherfour variables, namely the independent commissioners, directors, ownership structure, and audit committee significantly toward earning management.

Key words : Earnings management, Independent commisioners, directors, audit commitee, dan ownership structure.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.113 (0161)

Penerbit

Pekanbaru : Universitas Riau - FEKON - Akuntansi., 2013

Deskripsi Fisik

x, 69 hlm.;ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.113 (0161)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Dewa

Versi lain/terkait

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