PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN AFILIASI GROUP BISNIS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2012)
| Main Authors: | , SURIANA, , Drs. Irfan Nursasmita, M.Si., Ak. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/126626/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66853 |
Daftar Isi:
- This study aims to obtain empirical evidence about the effect of owners structure, firms size, and affiliation group business on earning management in manufacturing companies that were listed on the Stock Exchange. Earning management measured using discretionary accrual. This study use 103 manufacturing companies that were listed on the Stock Exchange, during the 2008-2012 year period of observation. The result of this research show that no influence between institusional ownership on earnings management, but find the managerial ownership, firms size and affiliation group business had influence on earnings management.