Pengaruh Corporate Governance Dan Asimetri Informasi Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012

Amouri, Oriza (2015) Pengaruh Corporate Governance Dan Asimetri Informasi Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012. S1 thesis, STIE Indonesia Banking School.

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Abstract

The objective of this research was to examine the influence of several corporate governance mechanisms, such as board of independent commissioners composition and size of audit committee, firm size, and information asymmetric on the indication of earnings management practice in public bank companies listed in Indonesia Stock Exchange. The sample of this research is all of public bank companies existed in Indonesia in the year 2010-2012 which were listed in Indonesia Stock Exchange. This research used purposive sampling to determine sample.Total sample for this research is 25 public bank companies from 29 bank which existed in Indonesia Stock Exchange for the year 2010-2012. The method of analysis of this research used multiple regression The result of this research show: (1) board of independent commissioners had a negative significant to earning management; (2) size of audit committee had not significant to earning management; (3) firm size had not significant to earning management; (4) information asymmetric had a negative significant to earning management; (5) simultaneously the effect of board of independent commissioners, size of audit committee, firm size, and information asymmetric had significant influence to earning management. Keywords: corporate governance, board of independent commissioners, size of audit committee, firm size, information asymmetric

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Prodi S1 Manajemen
Depositing User:	Mrs. Deli Apsa
Date Deposited:	25 Sep 2020 03:28
Last Modified:	25 Sep 2020 03:28
URI:	http://repository.ibs.ac.id/id/eprint/833

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