Detail Analisis Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, dan Proporsi Dewan Komisaris Independen terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia untuk Tahun 2010 dan 2011) Bibliografi Author: WINATA, INDRA ; Hery (Advisor); Pramono, Herry (Advisor) Topik: Earnings Management; Company Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2014     Jenis: Theses - Undergraduate Thesis Fulltext: 2009012243-Indra Winata.pdf (1.08MB; 41 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6045 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This research is focusing in discusses effect of managerial ownership, firm size, and the proportion of independent commissioner to earnings management. Earnings management is measured by a proxy of discretionary accruals and computed using the Modified Jones Model with the help of IBM SPSS software version 19. Managerial ownership and the proportion of independent board is calculated using the percentage composition of the owners of managerial ownership and the number of commissioners to the independent board. As for the size of the firm measured by using the total assets of the company. This study has a population of 124 manufacturing companies listed on the Stock Exchange, and 80 companies of the study population with sample number of 67 companies. Research sample chosen using a random method sampling were calculated using the Slovin calculation. The method of analysis of this study is multiple regression analysis. Results of this study indicate that managerial ownership and firm size significantly influence the occurrence of earnings management in the company. While proportion of independent commissioner board does not affect the occurrence of earnings management in the company. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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