Detail Analisis Pengaruh Corporate Governance, Leverage, Dan Ukuran Perusahaan Terhadap Earnings Management Dengan Kualitas Audit Sebagai Variabel Moderasi : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Bibliografi Author: Djohan, Widjaja (Advisor); Pramono, Herry (Advisor); WIBAWA, ANDREAS HANDY Topik: Crporate Gvernance; Leverage; Size Firm; Audit Quality; Earnings Management. Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2010     Jenis: Theses - Undergraduate Thesis Fulltext: Andreas Handy Wibawa's Undergraduate Theses.pdf (392.7KB; 282 download) Andreas Handy W FEA-4401-Pendukung.pdf (60.76KB; 8 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-4401 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract Flexibility in implementing Generally Accepted Accounting Principle, cause management can choose the most profitable accounting policy. This treatment give opportunity to management to do earnings management. The purpose of research is to determine the effect of corporate governance, leverage, and size firm on earnings management from the manufacturing firm that listed in Indonesia Stock Exchange period 2006 ?? 2009. This research uses audit quality as moderating variable to determine the effect of interaction independent variable to dependent variable. The method of analysis is linear regression. Based on the testing to the firm who audited by Non Big Four Accounting Firm, leverage and size firm have significant effect on earnings management. greater leverage and size firm make greater earnings management. Corporate governance don??t have significant effect on earnings management. For the firm who audited by Big Four Accounting Firm, leverage and size firm have significant effect on earnings management. Good audit quality can reduce effect of leverage from increasing earnings management. But, for size firm, good audit quality can??t reduce effect of leverage from increasing earnings management. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved