ARIANI, NADIA (2012) PENGARUH LEGAL ORIGIN, STATUS INTERNASIONAL, DIVERSIFIKASI OPERASI, UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERILAKU MANAJEMEN LABA : STUDI INTERNASIONAL. Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
The objectives of the research are to find out empirical evidence of the
effect of legal origin, international status, operation diversification, firms size,
and corporate governance on earnings management by Asian Pasific companies
listed on New York Stock Exchange (NYSE). The corporate governance
mechanism of this research are ownership concentration, composition board of
commissioner and audit quality.This research uses 84 Asian Pasific companies
listed on NYSE as a sample, during the 2008-2010 year period of observation.
The research of hyphotesis were tested using multiple regression analysis.
The result of this research show that:(1) legal origin had no influence on earnings
management (2) International status had significantly positive influence on
earnings management (3) Operation diversification had no influence on earnings
management (4) Firms size had significantly negative influence on earnings
management (5) Ownership concentration had no influence on earnings
management (6) Composition board of commissioner had significantly negative
influence on earnings management (7) Audit quality had no influence on earnings
management.
Keyword : earnings management, legal origin, international status, operation
diversification, firms size, corporate governance mechanism,
ownership concentration, composition board of commissioner, audit
quality.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 15 Dec 2016 09:03 |
| Last Modified: | 15 Dec 2016 09:03 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/10046 |
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