Anda belum login :: 23 Nov 2024 18:22 WIB
Home
|
Logon
Hidden
»
Administration
»
Collection Detail
Detail
Analisis Pengaruh Dewan Direksi, Karakteristik Perusahaan, Dan Konservatisme Terhadap Kualitas Laba Dan Dampaknya Pada Cumulative Abnormal Return
Bibliografi
Author:
NINGRUM, MARINA WIDYA
;
Mukhlasin
(Advisor);
Madhyaratri, Astri
(Advisor)
Topik:
Board of Directors
;
Firm Characteristics
;
Conservatism
;
Earning Quality
;
Cumulative Abnormal Return
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2013
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Marina Widya Ningrum's Undergraduate Theses.pdf
(420.51KB;
113 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-5558
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
The purpose of this study is to provide empirical evidence about the effect of board of directors, firm characteristics, and conservatism on earning quality in the first model. The second model of this study is to provide empirical evidence about the effect of earning quality on cumulative abnormal return. Independent variabels for the first model are board of directors which represented by size of director and gender diversity, firm characteristic which represented by firm size and ownership structure, and conservatism. Dependent variabel for first model is earning quality. The second model use earning quality as the independent variabel and cumulative abnormal return as the dependent variabel. The first model was using double linear regression on 326 samples, while use simple linear regression on 365 samples for the second model. The samples were all companies beside financial companies that listing in Bursa Efek Indonesia in the period of 2007-2011. The result from the first model shows that board of directors, firm characteristic, and conservatism affect the earning quality. Based on the result of the second model is known that earning quality affect cumulative abnormal return.
Opini Anda
Klik untuk menuliskan opini Anda tentang koleksi ini!
Lihat Sejarah Pengadaan
Konversi Metadata
Kembali
Process time: 0.171875 second(s)