CD Skripsi

Pengaruh Ukuran Perusahaan, Laverage, Dewan Komisaris Independen, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014)

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This research aims to examine: 1) the influence of size of company on earnings management, 2) the influence of leverage on earnings management, 3) the influence of board of commissioners independen on earnings management, 4) the influence of institutional ownership on earnings management and 5) the influence of managerial ownership on earnings management. The sample used in this study consisted of 152 samples of manufacturing company listed on the Indonesian Stock Exchange during the period 2012-2015. Purposive sampling method is used to determine the sample, while the data processing methods used are multiple regression analysis by using SPSS version 19.0 as the software for processing data. The results prove that size of company, laverage has no signicant effect on earnings management. While institutional ownership, managerial ownership has a significant effect on earnings management. Keywords: Eearnings management, size of company, leverage and good corporate governance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0025)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2017

Deskripsi Fisik

ix, 90 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0025)

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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