Text

PENGARUH LEVERAGE, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT PADAP ERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

---

The purpose of the company which practices earnings management is to make the performance of management
party and the company looks good from the investors’ point of view by doing changes is earnings on financial
statement so there will be a lot of investors invest their capital to the company. Some factors which have
influence to the earnings management are leverage, ownership structures either institusional ownership
structures or managerial ownership structures and audit quality. The purpose of this research is to examine the
influence of leverage, ownership structures, and audit quality to the earnings management. The samples are
manufacturing companies which are listed in Indonesia Stock Exchange (IDX) which publish their financial
statement from 2009 to 2011 and the sample selection has been done by using purposive sampling method. Based
on the result of the research, it shows that partially leverage and ownership structures have no significant
influence to the earnings management while audit quality has significant influence to the earnings management.
Keywords: leverage, ownership structures, audit quality, earnings management

---

Ketersediaan

Tidak ada salinan data

Informasi Detil

Judul Seri

-

No. Panggil

AMA-142095

Penerbit

Surabaya : ., 2014

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

AMA-142095

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