MAULIDA, DINA (2012) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to exemine influence of mechanism corporate governance, that is managerial ownership, institutional ownership, presence of independent of commissioner, size of director, and size of audit committee to earnings management. This research used samples from 39 companies listed in Indonesia Stock Exchange (IDX), by using purposive sampling which were published financial report among 2009-2011. The method of analysis of this research used multi regression and statistic descriptif. The results of this research show that (1) managerial ownership had negative significant influence to earnings management, (2) institutional ownership had negative influence but not significant influence to earnings management, (3) presence of independent of commissioner had negative significant influence to earnings management, (4) size of director had positive influence but not significant influence to earnings management, (5) size of audit committee had negative significant influence to earnings management, (6) simultaneously of managerial ownership, institutional ownership, presence of independent of director, size of directors and size of audit committee had significant influence to earnings management.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 12 421 |
| Call Number: | SE/32/12/421 |
| NIM/NIDN Creators: | 43210120112 |
| Uncontrolled Keywords: | Managerial Ownership, Institusional Ownership, Presence Of Independent of Commissioner, size of Dire |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 18 Oct 2012 15:15 |
| Last Modified: | 03 Dec 2025 07:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/21698 |
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