Image of Pemulihan rugi penurunan nilai, manajemen laba dan peran tata kelola perusahaa

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Pemulihan rugi penurunan nilai, manajemen laba dan peran tata kelola perusahaa

This research discusses about the influence of reversal impairment loss on earnings management. Moreover, this research also examine whether corporate governance mechanism can mitigate this behavior. Sample of 36 firms taken from Laporan Keuangan Publikasi Bank Bank Indonesia and 17 firms that categorized as a financial industry sector on Indonesia Stock Exchange 2010-2011 which both of them has their own control firms were matched by sub industry and size. This research used Tobit Regression as a regression method. The result shows that reversal impairment loss has positive influence on relation with earnings managament and corporate governance can mitigate this behavior. The user of financial statements need to pay attention for the possibilities of using an reversal impairment loss policy as a tool of earnings management. All parties also need to support efforts to increase the effectiveness of corporate governance to mitigate any possibilities.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8275PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Banks
Corporate governance
Earnings management
Impairment Loss
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 90 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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