PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2011-2013)
| Main Author: | Nuansa Senja, Ceria |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/11261/1/PENGARUH%20MEKANISME%20CORPORATE%20GOVERNANCE%20TERHADAP%20EARNING%20MANAGEMENT%20%28COVER-LAMPIRAN%20FULL%20TEXT%29.pdf https://eprints.untirta.ac.id/11261/ https://feb.untirta.ac.id/ |
| ctrlnum |
11261 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>https://eprints.untirta.ac.id/11261/</relation><title>PENGARUH MEKANISME CORPORATE GOVERNANCE
TERHADAP EARNING MANAGEMENT
(Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2011-2013)</title><creator>Nuansa Senja, Ceria</creator><subject>HB Economic Theory</subject><subject>HF5601 Accounting</subject><description>The aim of this research is to investigate the influence of corporate governance
mechanisms, and firm size to earning management. Corporate governance mechanisms
that used in this research, such as: managerial ownership, meetings board of
commissioner, independency board of commissioner, financial expertise audit committee
and independency audit committee. 
The sample this research are manufacturing companies which were listed in
Indonesia Stock Exchange in the year of 2011-2013. Total sample in this research are
102 companies that selected with purposive sampling method. This research uses
multiple regression analysis method to investigate the influence of corporate governance
mechanisms and firm size to earning management. 
The results of this research indicate that independency audit committee had
negative significant influence to earning management. Managerial ownership, meetings
board of commissioner, independency board of commissioner, financial expertise audit
committee and firm size had not significant influence to earning management.</description><date>2014</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>ind</language><identifier>https://eprints.untirta.ac.id/11261/1/PENGARUH%20MEKANISME%20CORPORATE%20GOVERNANCE%20TERHADAP%20EARNING%20MANAGEMENT%20%28COVER-LAMPIRAN%20FULL%20TEXT%29.pdf</identifier><identifier> Nuansa Senja, Ceria (2014) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2011-2013). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA. </identifier><relation>https://feb.untirta.ac.id/</relation><recordID>11261</recordID></dc>
|
| language |
ind |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
Nuansa Senja, Ceria |
| title |
PENGARUH MEKANISME CORPORATE GOVERNANCE
TERHADAP EARNING MANAGEMENT
(Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2011-2013) |
| publishDate |
2014 |
| topic |
HB Economic Theory HF5601 Accounting |
| url |
https://eprints.untirta.ac.id/11261/1/PENGARUH%20MEKANISME%20CORPORATE%20GOVERNANCE%20TERHADAP%20EARNING%20MANAGEMENT%20%28COVER-LAMPIRAN%20FULL%20TEXT%29.pdf https://eprints.untirta.ac.id/11261/ https://feb.untirta.ac.id/ |
| contents |
The aim of this research is to investigate the influence of corporate governance
mechanisms, and firm size to earning management. Corporate governance mechanisms
that used in this research, such as: managerial ownership, meetings board of
commissioner, independency board of commissioner, financial expertise audit committee
and independency audit committee.
The sample this research are manufacturing companies which were listed in
Indonesia Stock Exchange in the year of 2011-2013. Total sample in this research are
102 companies that selected with purposive sampling method. This research uses
multiple regression analysis method to investigate the influence of corporate governance
mechanisms and firm size to earning management.
The results of this research indicate that independency audit committee had
negative significant influence to earning management. Managerial ownership, meetings
board of commissioner, independency board of commissioner, financial expertise audit
committee and firm size had not significant influence to earning management. |
| id |
IOS3442.11261 |
| institution |
Universitas Sultan Ageng Tirtayasa |
| institution_id |
89 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Sultan Ageng Tirtayasa |
| library_id |
598 |
| collection |
Repository Universitas Sultan Ageng Tirtayasa |
| repository_id |
3442 |
| subject_area |
Administrasi Negara dan Militer Akuntansi Arsitektur |
| city |
KOTA SERANG |
| province |
BANTEN |
| repoId |
IOS3442 |
| first_indexed |
2023-03-04T21:43:12Z |
| last_indexed |
2023-04-29T09:38:27Z |
| recordtype |
dc |
| _version_ |
1764503520493436928 |
| score |
17.538404 |