CD Skripsi

Pengaruh Compliance Reporting Dan Earnings Management Terhadap Kinerja Perusahaan

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Agency theory say if principal and agent (manager) have different of interest, will make agency conflict. Separate of function about owner (shareholder) with manager will make negative effect like management freedom to maximized profit for themselves. This condition will have happened caused asymmetry information among management and the other party that have no acces information about firm. So there were not enough to eversee behavior of management. Owner (shareholder),stakeholders, invesments and the other people who have the same need about the firm, will looking for the right information about company performance. Company performance is very important because that will affect company operational. Because of that, the information about company performance will help them to make some decisions about invest. This study intend to know the correlation between compliance reporting and earnings management with company performance. Compliance reporting and earnings management as independent variable and company performance as dependent variable. Compliance reporting is a very important factor that effect company performance, as research result using t test with 95% degree of certainty proves that compliance reporting had a significant positive effect to company performance. Meanwhile, the research result using discretionary accrual proves that earnings management had not really affecting the company performance. Keyword : Compliance reporting (GCG), Earnings management, and company performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.109 (0202)

Penerbit

Pekanbaru : Universitas Riau - FEKON - Akuntansi., 2009

Deskripsi Fisik

v, 61 hlm.: ilus.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03.1.09

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

yuli

Versi lain/terkait

Lampiran Berkas

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