PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan yang Terdaftar dalam Pemeringkatan Corporate Governance Perception Index oleh Indonesia Institute for Corporate Governance Tahun 2016)
| Main Author: | Febriana, Nisrina |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/40117/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/40117/2/BAB%20I.pdf http://eprints.umm.ac.id/40117/3/BAB%20II.pdf http://eprints.umm.ac.id/40117/4/BAB%20III.pdf http://eprints.umm.ac.id/40117/5/BAB%20IV.pdf http://eprints.umm.ac.id/40117/6/BAB%20V.pdf http://eprints.umm.ac.id/40117/7/LAMPIRAN.pdf http://eprints.umm.ac.id/40117/ |
Daftar Isi:
- The purpose of this study is to prove empirically the influence of earnings management on stock returns and also the influence of corporate governance on stock returns. The population used is all companies listed in the Corporate Governance Perception Index (CGPI) rating by IICG (Indonesia Institute for Corporate Governance) in 2016, as many as 34 companies. Then, the research sample is determined by purposive sampling method and get the sample of 14 companies. The earnings management variable is measured using the modified discretionary accruals of Jones models. Corporate governance variables are measured by corporate governance perception index scores. Stock return variable is measured by using cumulative abnormal return. Data analysis technique used is SEM-PLS (Structural Equation Model-Partial Least Square) with WarpPLS 6.0 application and 10% significance level. This research gets the result that first hypothesis accepted, that earnings management have a positive effect on stock return and the second hypothesis accepted, that is corporate governance have the positive effect to stock return.