Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Dan Konsekuensi Manajemen Laba Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010-2012)

Pradityo, Dimasz Ario (2015) Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Dan Konsekuensi Manajemen Laba Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010-2012). S1 thesis, STIE Indonesia Banking School.

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Abstract

The objective of this research is to examine the influence of corporate governance mechanism, namely institusional, managerial ownership, presence of independent of commissioner, size of board commissioner and audit committee to earnings management. This research also examine the influence of earnings management to financial performance This research used samples from 42 companies listed on Indonesia Stock Exchange (IDX), by using purposive sampling which were published financial report among 2010-2012. The method of analysis of this research used multi regression. The result of this research show that (1) institusional ownership had significant influence to earnings management, (2) managerial ownership had significant influence to earnings management, (3) presence of independent of commissioner had not influence to earnings management, (4) size of board commissioner had significant influence to earnings management, (5) audit committee had significant influence to earnings management, and (6) earnings management had significant influence to financial performance Key Words : Corporate Governance Mechanism, Earnings Management, Financial Performance

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:29
Last Modified: 25 Sep 2020 03:29
URI: http://repository.ibs.ac.id/id/eprint/1242

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