Image of Analisis pengaruh efek entrenchment pemilik saham pengendali terbesar terhadap manajemen laba riil

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Analisis pengaruh efek entrenchment pemilik saham pengendali terbesar terhadap manajemen laba riil

The objective of this research is to analyze the effect of the entrenchment effect of the biggest ultimate ownership on real earnings management in manufacture firms listed in Indonesia Stock Exchanges period 2008-2009. The method used in this research is Ordinary Least Square with cross section data. The result showed that the entrenchment effect of the biggest ultimate ownerships have negative effects on real earnings management through sales manipulation, overproduction, and discretionary expenses manipulation.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8546PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia
Edisi-
SubjekManufacturing industry
Earnings management
Ultimate ownership
Entrenchment effect
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxv, 60 p. ; 30 cm.
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
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