PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PRAKTEK MANAJEMEN LABA: STUDI EMPIRIS PADA EMITEN LQ45 BURSA EFEK JAKARTA

Limawan, David Bayu (2007) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PRAKTEK MANAJEMEN LABA: STUDI EMPIRIS PADA EMITEN LQ45 BURSA EFEK JAKARTA. Other thesis, Fakultas Ekonomi dan Bisnis Unika Soegijapranata.

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Abstract

Financial statements is an indicator for evaluating company performance, but sometimes managements makes a financial reporting with using their own motivation background it. Earnings management not always had a bad oriented because it’s not focus to manipulated of earnings. Activities to make a reporting like this we called as earnings management. In Indonesia there’s most case about earnings management in every company, but not all find a solutions. Government with a command letter through BAPEPAM and BEJ no (Kep-29/PB/2004) insist every company make an independen audit committe and external board commisioner to watch and observate every step of managements performance. Using auditor which have a reputation and given of stock option to management is the other way to decrease earnings management. This research want to observating influence of good corporate governance with proxy independent audit committe, external board of commisioner, auditor reputation, and managerial ownership to earnings management. This research refer to using of company size as control variable to compare between big size company and small size company. This research use company data which take from LQ45 indeks and for data analysis researcher use modified jones model to measure discretionary accrual as indikator of earnings management. The results variable which influence earnings management is auditor reputation in 10% of significance. In a big company there is influence from managerial ownership in 5 % sig, but in a small company there is no ones variabel influence to earnings management. But in general there’s no influence of size company to earnings management. The conclusions there is no difference about influence size company to earnings management, and government must watch more carefully to small company, because in a small company have a big possibilities for management to do earnings management.

Item Type: Thesis (Other)
Subjects: > 650 Management > 658 Management > Financial management
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Andika Margahadi
Date Deposited: 30 Mar 2017 14:07
Last Modified: 30 Mar 2017 14:07
URI: http://repository.unika.ac.id/id/eprint/13688

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