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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 Number | Location | Available |
|---|---|---|
| 8275 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| 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 |
| Lampiran Berkas | Tidak Ada Data |