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Dampak kepemilikan manajerial terhadap manajemen laba : Studi empiris pada perusahaan-perusahaan manufaktur yang terdaftar di BEI tahun 2005 - 2007
This thesis examines how the impact and the relationship between managerial ownership and earnings management, which is estimated, will be nonlinear and nonmonotonic. This study using 80 manufacturing companies listed in BEI as a sample. The model used is model develop by Teshima and Shuto (2008) with pooled least square method. This study finds significant impact and nonlinear relationship (cubic form) also nonmonotonic, where earnings management is low at low and high level of managerial ownership, showing the existence of alignment effect. While in contrast, earnings management is increasing at middle level of managerial ownership, proving the entrenchment effect.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6365 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2008 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Company ownership Earnings management Alignment effect |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 93 p. : diagr. , il. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |