PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN SEBELUM PENGGABUNGAN USAHA (Survei Pada Perusahaan – Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)
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Institusion

Universitas Sriwijaya

Author

ARNI YUNITA (STUDENT ID : 01031381419174)
Kencana Dewi (LECTURER ID : 0008075703)
Umi Kalsum (LECTURER ID : 0203078202)

Subject

HB601 Profit 

Datestamp

2019-10-01 06:51:47 

Abstract :
This research focused on rite influence of "Good Corporate Governance" mechanism towards company earning management prior to business combination. Gond Corporate Governance mechanism is represented by institusional ownership, management ownership, independent council commissioner, and audit committee. In this research, the mechanism was treated as independent variable while the earnings management was treated as the dependent variable. The sampling method used was secondary data, in the form of annual reports and quarterly financial reports listing in Indonesia Stock Exchange (IDX) during the period 20ll-20l 5. Hypothesis testing is done by means of multiple linear regression method with SPSS 23 software and T test. The resulf of this research indicated that the variabel of management ownership, independent council commissioner which were measured by dummy variables, and audit committee which were proxied by the frequency of audit meetings that were dummy variables towards earnings managemet. However, 1this research did not prove that institutional ownership variables have influence towards earning management. 

File :
RAMA_62201_01031381419174_0008075703_0203078202_01_front_ref.pdf
RAMA_62201_01031381419174_0008075703_0203078202_02.pdf
RAMA_62201_01031381419174_0008075703_0203078202_03.pdf
RAMA_62201_01031381419174_0008075703_0203078202_04.pdf
RAMA_62201_01031381419174_0008075703_0203078202_05.pdf
RAMA_62201_01031381419174_0008075703_0203078202_06_ref.pdf
RAMA_62201_01031381419174_0008075703_0203078202_07_lamp.pdf