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Effect corporate governance to earning management using accruals and real activities (di dalam Prosiding International Research Conference on Business and Economics 2013)
Bibliografi
Author:
Yulianti
;
Soenarno, Yanuar Nanok
Topik:
Corporate Governance
;
accrual earning management
;
real earning management
Bahasa:
(EN )
Penerbit:
Faculty of Economics and Business, Diponegoro University
Tempat Terbit:
Semarang
Tahun Terbit:
2013
Jenis:
Papers/Makalah - pada seminar internasional
Fulltext:
IRCBE 2013 - Yanuar Nanok - text optim.pdf
(2.47MB;
10 download
)
Abstract
This study focuses on earnings management using accruals and real activities that may be used by the management company. The method of analysis used multiple linear regression analysis were previously tested first with hypotheses and assumptions of classical test. The results showed that the composition of the board of directors does not affect the earning management used accruals and real activities, the composition of board commissioner does not affect the earning management used accruals and real activities while the audit committee affect on earnings management xised accruals activities but does not affect to earning management used real activities.
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