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 Periode 2010-2012 Bibliografi Author: PRATAMA, YUNITHA ; Salim, Hasan (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: 2015     Jenis: Theses - Undergraduate Thesis Fulltext: Yunitha Pratama's Undergraduate Theses.pdf (841.34KB; 67 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6192 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract The aims of this study is to analyze the effect of earning management on the profitability of the company, which was moderated by good corporate governance. The measurement method of earning management using discretionary revenue approach that applies the method of conditional revenue by Stubben (2010). Good corporate governance is measured by frequency of audit committee meetings. Company’s profitability is measured by using Return on Assets ratio (ROA). The total sample for this study are 70 manufacturing firms that listed in Indonesia Stock Exchange from 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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