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Pengaruh insentif ekspropriasi terhadap pengelolaan laba dengan mempertimbangkan transaksi hubungan istimewa, keberadaan pengendali dalam manajemen, efektifitas Dewan Komisaris dan Komite Audit, serta pemegang saham terbesar kedua
The objective of this dissertation is to investigate whether family ownership who has incentive of expropriation will manage earnings. The issue is most important to be revealed because ownership of public companies is concentrated by family and low protections for non-controlling shareholders in Indonesia, even Board of Commissioners and Audit Committee are effective. This dissertation also investigates whether related party transactions and management controlled by family will make expropriation incentive strongly influence earnings management. This dissertation also investigates whether the second largest shareholder will influence the relation between expropriation incentive and earnings management. This research used data of ultimate ownership and financial statement. The data are collected from library of Percetakan Negara Republik Indonesia and Indonesia Stock Exchange in 2008. This dissertation documents that expropriation incentive negatively influence earnings management and controlling family in management make the influence stronger. Therefore, related party transaction, the second largest shareholders, and Board of Commissioners and Audit Committee effectiveness do not motivate the controlling shareholder who has incentive of expropriation to manage earnings.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| DIA 0017 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Depok: Program Pascasarjana Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2011 |
|---|---|
| Edisi | - |
| Subjek | Audit committee effectiveness Related party transactions expropriation incentive controlling in management Board of Commissioners effectiveness second largest shareholder and earnings management |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 197p, ills, 29 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |