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Pengaruh corporate governance scoring dan perilaku manajer terhadap praktek manajemen laba di BUMN
The primary objective of this thesis is to show that corporate governance and manager behavior affects the presence of earnings management. The role of corporate governance is to reduce the divergence of interests between shareholders and managers. One example of management?s deviation from shareholders? interests is the management of earnings through the use of accounting accruals. This study also examines influence of manager behavior from positive accounting perspective, profitability, and company growth. Earnings management is measured using the magnitude of abnormal accruals as estimated by the modified Jones (Dechow et al., 1995) model. The sample was drawn from the state own enterprise for the years 2004 to 2006. The final sample contained 71 observations. The results reveal that corporate governance scoring, debt to equity, and bonus plan are negatively associated with the magnitude of abnormal accruals. Return on asset and company size have positive significant influence to earnings management. Growth had positive influence but not significant to earnings management.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6226 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta Departemen Akuntansi FAkultas Ekonomi UI., 2008 |
|---|---|
| Edisi | - |
| Subjek | Managers Good corporate governance Earnings management |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 83 p., 1 p. : il. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |