CD Skripsi

Pengaruh Mekanisme Good Corporate Governance Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2017)

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The purpose of this research is to empirically examine the influence of
good corporate governance mechanism on earning management. good corporate
governance mechanism measurement uses the board of directors, independent
board of commissioners and institutional ownership. This is a quantitative research.
The data used in this research are secondary data. The population in this
research is manufacturing companies listed on the Indonesia Stock Exchange
(IDX) period 2007-2017. The sample selection is conducted by using purposive
sampling method and obtained samples are 12 companies. The data analysis
method used is multiple regression analysis using the statistical package for
social science (SPSS) program version 17.0. The results of this study indicate that
the board of directors influences earnings management with a significance value
of 0.008 ≤ 0.05, the independent board of commissioners influences earnings
management with a significance value of 0.002 ≤ 0.05 and institutional
ownership has an influence on earnings management with a significance value of
0.004 ≤ 0.05.
Keywords: Board of Directors, Independent Board of Commissioners,
Institutional Ownership and Earning Management.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0095)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0095)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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