ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP KUALITAS LABA(Studi Perusahaan Food & Beverages yang Listing di Bursa Efek Indonesia)
| Main Author: | PRIHANTINI, WULAN |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/5562/1/ANALISIS_PENGARUH_STRUKTUR_CORPORATE_GOVERNANCETERHADAP_KUALITAS_LABA.pdf http://eprints.umm.ac.id/5562/ |
Daftar Isi:
- The main objective of this research is to examining whether corporate governance structure influences on the earning quality. In this research, the indicator of corporate governance structure consists of institusional ownership, managerial ownership, and the proportion of board of director. The population of this research is food & beverages companies which registered in Indonesian Stock Market Directory in during the period 2006 – 2008 in amount of 19 companies. Based on the criteria, there are only 10 companies chosen as sample. The results show that (1) institusional ownership not influence on earning quality, (2) managerial ownership not influence on earning quality, (3) proportion of independent board of commissioners not influence on earning quality.