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Pengaruh kepemilikan keluarga terhadap transparansi dan pengungkapan : Studi empiris perusahaan-perusahaan yang sahamnya masuk dalam penghitungan indeks LQ 45 tahun 2003 - 2006
This thesis investigates the impact of family ownership on transparency and disclosure which is proxied by quality of reported earnings. This study is done by using data from companies whose stocks are classified into LQ 45 index during year 2003-2006. The differences in transparency and disclosure practice between family and non-family firms are due to the existence of different agency problem. Non-family firms face agency problem due to the separation of ownership and management. While family firms face agency problem that arise between controlling and non-controlling shareholders. Model used in this study is adopted from Ali, Chen, and Radakhrisnan (2007) study which methods are using probit and ordinary least square. The results shows that compared to non-family firms, family firms report lower earning persistence. While for quality of earning, which is represented by predictability of cash flows, there is no significant difference between the two. It indicates that earning quality in non-family firms is better than family firms. The results lead to conclusion that non-family firms have better transparency and disclosure practices compared with family firms. It also suggest greater agency problem in family firms than non-family firms.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6366 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2008 |
|---|---|
| Edisi | - |
| Subjek | Earnings management Family firm Family owner ship Financial quality Financial statement disclosure |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 95 p. : il. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |