Mayasari, Dewi (2010) PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABAPADA PERUSAHAAN YANG TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEK (CGPI). Other thesis, University of Muhammadiyah Malang.
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PENGARUH_CORPORATE_GOVERNANCE_TERHADAP_MANAJEMEN_LABAPADA_PERUSAHAAN_YANG_TERDAFTAR_DI_CORPORATE_GOVERNANCEPERCEPTION_INDEK.pdf Download (90kB) | Preview |
Abstract
This research is a quantitative research on companies listed on CGPI year 2007-2009 under the title "The Effect of Earnings Management on Corporate Governance of Companies Registered in Corporate Governance Perception Index (CGPI)." This study aimed to investigate the influence of corporate governance on earnings management. The variable used is the structure of corporate governance is institutional ownership, managerial ownership, the proportion of independent directors and board of commissioners size. It also uses the variables included in the company's rating CGPI. In this study uses empirical data from companies listed on CGPI year 2007-2009 and got a predicate trusted magazines published by the SWA to make purposive sampling the sample obtained by 37 companies. The analytical method used is multiple linear regression. Based on test results, found that the variables have a significant impact on earnings management is the size of the board of commissioners and the rating companies in the CGPI. Variable institutional ownership, managerial ownership and the proportion of independent commissioners had no significant effect on earnings management. From the results of a calculation can be seen that the size of the board of commissioners effect on earnings management with a negative sign so that when the number of commissioners, the greater the lower the earnings management actions. So also with the company's rating in the CGPI with a negative sign if the company is included in the ratings CGPI earnings management can be suppressed.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Rayi Tegar Pamungkas |
| Date Deposited: | 11 May 2012 02:57 |
| Last Modified: | 11 May 2012 02:57 |
| URI : | http://eprints.umm.ac.id/id/eprint/5036 |
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