PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2007 – 2010)

MADE LAUT MERTHA JAYA, I (2012) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2007 – 2010). Other thesis, UPN ''VETERAN'' YOGYAKARTA.

[img] Text
ABSTRACT.pdf

Download (5kB)

Abstract

Good Corporate Governance is a conception that is used to improve the financial performance of companies or institutions, through monitoring management performance, in order to reach the management company that transparency and accountable, for all users of financial statements for the main stakeholders. This study aimed to test whether there is influence of Good Corporate Governance (Board of Commissioners, Managerial Ownership and Institutional Ownership) of the earnings Management in banking companies listed on the Stock Exchange in 2007 through 2010. In this study using the method of Jones Model approach, by performing multiple regression analysis testing. The results of this study is that there is a significant negative effect of the implementation of good corporate governance mechanisms of the Board of Commissioners, on Earnings Management using the method was measured by Jones. Meanwhile, Managerial Ownership and Tenure Institusonal no effect on earnings management. Keywords: earnings management and good corporate governance (monitoring)

Item Type: Thesis (Other)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Erny Azyanti
Date Deposited: 15 Dec 2016 08:58
Last Modified: 15 Dec 2016 08:58
URI: http://eprints.upnyk.ac.id/id/eprint/10045

Actions (login required)

View Item View Item