PENGARUH LEVERAGE, JUMLAH DEWAN DIREKSI, REPUTASI AUDITOR DAN PRESENTASE SAHAM YANG DITAWARKAN PADA PUBLIK SAAT IPO TERHADAP EARNINGS MANAGEMENT
| Main Author: | Dwi , Suhartini |
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| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
LPPM UPN "Veteran" Jatim
, 2006
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| Subjects: | |
| Online Access: |
http://eprints.upnjatim.ac.id/2991/1/(2)_Pengaruh_Leverage%2DDwi.pdf http://eprints.upnjatim.ac.id/2991/ |
Daftar Isi:
- The purpose of this research is to test influence of leverage, amount of board of directors council, auditor reputation and percentage of share on public at IPO to management earnings at company of insurance that go public in Stock Exchange of Jakarta. Variable research include independent variable : leverage, amount of board of directors council, auditor reputation and percentage of share on public at IPO. Variable dependent is Earnings management. Population in this research is all data including research varibel during 2003 up to 2005 from company of insurance which go public in Stock Exchange of Jakarta. Amount of company insurance go public counted 11 company. Intake of sample only 8 company which fulfill criterion. Result of this research can be concluded that only variable of leverage having an effect to management earning, while amount of board of directors council, auditor reputation, and share presentase on public at IPO not have an effect on to management earning. Variable of leverage having an effect to management earning, shown from level of significant of test of Wald smaller than 10%, while amount of board of directors council, auditor reputation, and share presentase on public at IPO do not have an effect on to management earning, shown from level of significant test of Wald bigger than 10%.