PENGARUH STRUKTUR KEPEMILIKAN, PROPORSI DEWAN KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PERILAKU MIOPIK MANAJEMEN

Rizkiani, Dian Retno (2008) PENGARUH STRUKTUR KEPEMILIKAN, PROPORSI DEWAN KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PERILAKU MIOPIK MANAJEMEN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This in a correlational research, which titled is “ Influence of Ownership Structure, Proportion of Independent Board, Firm Size and Leverage towards Myopic Management Behavior”. The purpose of this research is to know influence from ownership structure, proportion of independent board, firm size, and leverage towards myopic management behavior. Myopic behavior means management behavior to manipulate earnings with cuts allocation in long term intangible asset such as research and development, advertising, employee training etc to meet short term goals. Proxy for myopic behavior in this research is advertising and promotion expense. Sample in this research is all manufacture firm which listed in Indonesi Stock Exchange (BEI). Puposive sampling method used to determain research sample. From this method we collected 284 observation from 71 manufacture firm for 4 years. This research used descriptive statistics to describe minimum, maximum, mean, and standard deviation value from institutional ownership structure, proportion of independent board, firm size and leverage of the firm. To test the hypothesis we used two method. First we use univariate test to know mean defferences between myopic ar non myopic management behavior. Second we use multivariate test with logistic regression according to simultaneous and partial logistic regression. From univariate and multivariate test, we have a consistance result. Both of the result show that institutional ownership percentage, proportion of independent board, and firm size have a positive influence for myopic management behavior. And leverage have negative influence for myopic management behavior.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 13 Jun 2012 05:39
Last Modified: 13 Jun 2012 05:39
URI: http://eprints.umm.ac.id/id/eprint/7614

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