PENGARUH MEKANISMA GOOD CORPORATE GOVERNANCE (GCG)TERHADAP MANAJEMEN LABA(Studi pada perusahaan Perbankan yang listing di BEI)

A., NURULFAJARIYAH (2010) PENGARUH MEKANISMA GOOD CORPORATE GOVERNANCE (GCG)TERHADAP MANAJEMEN LABA(Studi pada perusahaan Perbankan yang listing di BEI). Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
PENGARUH_MEKANISMA_GOOD_CORPORATE_GOVERNANCE.pdf - Published Version

Download (10kB) | Preview

Abstract

GCG (Good Corporate Governance) system was used to direct and control the business activities of the company. General Corporate Governance regulate the division of duties, rights and obligations of those who are concerned about the life of the company, including shareholders, boards, managers, and all members of non-shareholder stakeholders. In this case, the research method used is emperis study research with a survey study. Data used in this research is secondary data such as documents, articles, journals, notes, published or unpublished banking and financial statement year 2006-2008 are listed on the BEI. Regression results indicate that institutional ownership variable has no effect on earnings management with significant levels of 0.329%.Thus, the hypothesis that institutional ownership negatively affect earnings management is rejected.Institutional ownership is the sum of the percentage of voting rights held by institutions. In this study, measured by using indicators of the percentage of shares owned by institutions of all outstanding capital stock and that the overall institutional ownership, managerial ownership, proportion of board of commissioners and board size effect on earnings management.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 12 Mar 2012 13:47
Last Modified: 12 Mar 2012 13:47
URI: http://eprints.umm.ac.id/id/eprint/388

Actions (login required)

View Item View Item