CD Skripsi
Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Automotive Yang Listing Di Bei Periode 2007-2010
The objective of this study is to investigates the influences of Good Corporate Governance such as size of the company, larger shareholders, outsider ownership and the direction on earning management.
The population on this study is automotive company, between the years 2007 and 2010 on Indonesia Stock Exchange. The population are 11 companies, and its sample are 11 which in search from purposive random sampling methode. This study will use regression on Beast Linear Unbiased Estimation (BLUE).
This study expalianed that size of the company with p value 0.000 is influences to earnings management. Larger shareholders with p value 0.294, outsider ownership with p value 0.902 and the direction with p value 0.583 are not influences to earnings management. Adjusted R Square with 0.989. It meants that 98.9% earnings management influenced by Good Corporate Governance such as size of the company, larger shareholders, outsider ownership and the direction.
Key word : Earning Management, Good Corporate Governance, size of the company, larger shareholders, outsider ownership and the direction
Tidak tersedia versi lain