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.
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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) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. 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 |
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