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Analisis pengaruh mekanisme corporate governance terhadap keinformatifan laba
This study aims to determine the relationship between the implementation of the mechanism of Corporate Governance (CG) with the earnings informativeness. GCG mechanism in this study are the proportion represented by the Independent Board, the Audit Committee in accordance with the provisions of the Jakarta Stock Exchange, the Nomination and Remuneration Committee, and the quality of the independent auditors. Earnings informativeness is measured by the earnings response coefficient (ERC) generated at the time of earnings announcements. Presumably, CG mechanism implementation in a company will generate a high value of ERC. The results found that proportion of the Independent Board, Nomination and Remuneration Committee, and the quality of independent auditors have positive and significant effect on earnings informativeness. While the Audit Committee is not significant.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6939 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Corporate governance Audit committees Earnings Independent auditors |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 82 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |