Detail Analisis Pengaruh Manajemen Laba Terhadap Profitabilitas Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2010-2012 Bibliografi Author: VENARIO, LEONARDUS ARIO ; Juliana, Christina (Advisor) Topik: Good Corporate Governance; Earning Management; Conditional Revenue Model; Audit Comittee; Profitability Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2014     Jenis: Theses - Undergraduate Thesis Fulltext: Leonardus Ario Venario's Undergraduate Theses.pdf (1.89MB; 116 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5943 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract The aims of this study is to analyze the effect of earning management on company’s profitability that moderated by good corporate governance. The measurement method of earning management used discretionary revenue approach which is applied conditional revenue method by Stubben (2010). Good corporate governance is measured with frequency of audit committee’s meeting. Company’s profitability is measured by using Return on Assets ratio (ROA). The total of sample for this study is 70 manufacturing firms that listed in Indonesia Stock Exchange from year 2010-2012. The method used for data analysis is multiple regression method. The result of this study shows that earning management influence company’s profitability. Moreover, good corporate governance is the moderator of the relationship between earning management and company’s profitability. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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