Image of Dampak kepemilikan manajerial terhadap manajemen laba : Studi empiris pada perusahaan-perusahaan manufaktur yang terdaftar di BEI tahun 2005 - 2007

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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 NumberLocationAvailable
6365PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
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
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