PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN,DAN LEVERAGE TERHADAP EARNING MANAGEMENT (Studi Pada Perusahaan Food And Beverage Periode 2012-2014)
| Main Author: | Kumala, Izza |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://eprints.umsida.ac.id/41/1/12.2010.300.095.pdf http://eprints.umsida.ac.id/41/ |
Daftar Isi:
- In the current era of globalization, there's a lot accounting scandals and fraud cases related to profit management. The purpose of this study was to examine the effect of corporate governance (the proportion of independent board, managerial ownership, institutional ownership), firm size and leverage to earnings management measures that are calculated using discretionary accruals models Jones. The sample in this study is a company engaged in the field of food and beverages (food and beverage) are listed on the Stock Exchange in the year 2012-2014. Methods of data collection in this study using purposive sampling. With this method, the number of samples obtained in this study were 36. By using a multiple linear regression analysis, the results from this study that the variable proportion of independent board, managerial ownership, institutional ownership proved to have no effect on reducing the size to earnings management.Therefore management actions and leverage proven enterprise effect of reducing earnings management action. Corporate governance variables simultaneously (the proportion of independent board, managerial ownership, institutional ownership), firm size and leverage proven effect on reducing earnings management actions Keywords: corporate governance (the proportion of independent board, managerial ownership, institutional ownership), firm size and leverage.