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Title: Pengaruh penerapan corporate governance dan ukuran perusahaan terhadap manajemen laba
Authors: Andika
Advisors: Yesi Fitri
Keywords: earning management;firm size;audit comitee;commissioner board size;managerial ownership;corporate governance
Issue Date: 27-Sep-2017
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: The aim of this research is to provide empirical evidence on the impact of corporate governance and firm size on earning management. This is quantitave research. The sample of this research used 28 LQ-45 companies listed in Indonesia Capital Market (BEI) in 2013-2016. The sampling method used in this research is purposive sampling, while data processing method used multiple regressiom test and Statistical Package for the Social Sciences (SPSS) as analyze sofware. Based on the result of analysis conclude that the component of corporate governace, managerial ownership haven’t influenced earning management. The size of commissioner board haven’t influenced earning management. Audit comitee haven’t influenced earning management, meanwhile firm size negatively influenced earning management.
Appears in Collections:Skripsi

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