PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI 2007-2012

Puspitasari, Ina (2013) PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI 2007-2012. Other thesis, Prodi Akuntansi Unika Soegijapranata.

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Abstract

The agency theory suggests if the principal and agent has a different interest. Difference it will bring up the agency conflict. To avoid such conflicts , takes the concept of Good Corporate Governance. Being more objective creating healthy companies. Purpose of this study was to examine the effect of the application of corporate governance variables measured with Institutional Ownership, Managerial ownership, Proportion Board of Commissioners and the Audit Committee on Earnings Management. Measurement study calculated dicretionary accrual using Modified Jones Model. Samples in research companies engaged in banking which has Go Public in BEI Year 2007-2012. In the data collection methods, this study used purposive sampling. With these methods obtained a total sample of 57 banking companies. The result shows that Institutional Ownership , Managerial Ownership , Proportion Board of Commissioners and Audit Committee has significant effect on Earnings Management. Institutional ownership , Proportion Board of Commissioners and Committee Audit presence significantly negative , while Managerial Ownership has significant positive effect.

Item Type:	Thesis (Other)
Subjects:	600 Technology (Applied sciences) > 650 Management > 657 Accounting > Accounting Management
Divisions:	Faculty of Economics and Business > Department of Accounting
Depositing User:	Mrs Rikarda Ratih
Date Deposited:	03 Sep 2015 20:03
Last Modified:	03 Sep 2015 20:03
URI:	http://repository.unika.ac.id/id/eprint/1690

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