Text

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI

---

The purpose of this research is to test and to analyze whether the mechanisms of good corporate
governance which consist of managerial ownership, institutional ownership, the proportion of
independent boards of commissioners and audit committee have influence to the practice of earnings
management which is proxy with the discretionary accrual. The sample selection by using
purposive sampling method and the research data analysis is using multiple linear
regressions analysis. The result of research shows that institutional ownership and audit committee
have significant influence to the practice of earnings management. While the managerial ownership
and the proportion of independent board of commissioners has no significant influence to the earnings
management.

Keywords: Managerial Ownership, Institutional Ownership, The proportion of Independent Boards
of Commissioners, Audit Committee, Earnings Management.

---

Ketersediaan

Tidak ada salinan data

Informasi Detil

Judul Seri

-

No. Panggil

AMA-132420

Penerbit

: ., 2013

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

AMA-132420

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subyek

-

Info Detil Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

You must be logged in to post a comment