Detail Pengaruh Kepemilikan Institusional, Budaya Dan Ukuran Perusahaan Terhadap Manajemen Laba Riil Serta Dampaknya Pada Nilai Perusahaan Bibliografi Author: TRINITA, HANA ; Mukhlasin (Advisor); Widyastuti, Theresia Dian (Advisor) Topik: Institutional Ownership; Culture; Firm Size; Real Earnings Management; Firm Value Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2013     Jenis: Theses - Undergraduate Thesis Fulltext: Hana Trinita's Undergraduate Theses.pdf (1,001.44KB; 130 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5635 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This research examines the effect of institutional ownership, culture and firm size on real earnings management that can be seen in the first research model. Furthermore, this study also examined the effect of real earnings management on firm value that can be seen in the second research model. In the first research model, the independent variables tested were institutional ownership, culture (represented by the cultural variable, where CEOs and CFOs were educated and where they come from) and firm size, while the dependent variable is earnings management. In the second research model, earnings management is the independent variable and the firm value is the dependent variable. The method of analysis was multiple linear regression. The data used in this study is secondary data from annual reports of companies other than financial firms listed on the Indonesia Stock Exchange (IDX) during the years 2007-2011. Based on test results, institutional ownership and firm size have significant effect on real earnings management. The cultural variable, where CEOs were educated and come from has an impact on real earnings management, while at CFOs, only individualism dimension where CFOs were educated has impact on real earnings management. Results from the second model show that real earnings management has a negative effect on firm value. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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