PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2015)
| Main Author: | Ivan, Alfiano |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/30533/1/COVER%20%2B%20ABSTRAK.pdf http://scholar.unand.ac.id/30533/2/BAAB%20I.pdf http://scholar.unand.ac.id/30533/3/BAB%20V.pdf http://scholar.unand.ac.id/30533/4/DAFTAAAR%20PUSTAKA.pdf http://scholar.unand.ac.id/30533/5/SKRIPSI%20FULL.pdf http://scholar.unand.ac.id/30533/ |
Daftar Isi:
- The purpose of this research is to explain the influence of Good Corporate Governance Mechanism, namely the institusional ownership, managerial ownership, the proportion of independent commissioners and audit commite to earnings management. The population is 43 banking company and the sample is 32 banking company that has been list on the indonesian stock exchange in 2012-2015. Model analysis in this research is multiple regression. The result of this study showed that only the proportion of independent commissioners affect significantly to earnings management, whereas other variables do not affect significant to earnings management. Keywords: Institusional Ownership, Managerial Ownership, The Proportion of Independent Commissioners, Audit Commite and Earnings Management