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Pengaruh corporate governance terhadap manajemen laba dan biaya hutang pada perusahaan non keuangan yang terdatar di bursa efek Indonesia
The aim of this research is to examine the influence of corporate governance of earning management and cost of debt. In this study, factors of corporate governance being used are proportion of independent commissioners, size board of commissioners, quality of audit committee, audit quality, and family ownership. This research use company in non financial industry that listed on Indonesia Stock Exchange on 2006-2007. The research uses multiple regression analysis method. The results show that proportion of independent commissioners influence the earning management positively and significantly. And the size board of commissioners and audit quality influence the cost of debt negatively and significantly. Other variables which are quality of audit committee and family ownership not influence earning management and cost of debt significantly.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6349 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Multiple regression analysis Corporate governance Cost of debt Earnings management |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 113 p. : diagr. , il ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |