CD Tesis

Pengaruh Manajemen Laba Dan Konservatismeakuntansi Terhadap Kinerja Keuangan Dengan Good Corporate Governancesebagai Variabel Moderating (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016)

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The purpose of this research was to examine the influence of earnings management, and accounting conservatism on financial performance with good corporate governance as a moderating variable.. This population of this study was manufacturing companies listed on Indonesian Stocks Exchange in 2014 until 2016. The sample was chosen by purposive sampling method and obtained 46 companies with 138 observations. The data used was secondary data obtained from www.idx.co.id. The data was analyzed by using multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The result found that the effect of earnings management, and accounting conservatism on financial performance, there was effect of earnings management on financial performance with good corporate governance as a moderating variable and there was no effect of accounting conservatism on financial performance with good corporate governance as a moderating variable.

Keywords : earning management, accounting conservatism, financial performance, good corporate governance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0002)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xii, 115 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0002)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

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