Detail Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas, Leverage, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Praktik Manajemen Laba Bibliografi Author: FRASTICA, NATASSYA ; Widyastuti, Theresia Dian (Advisor) Topik: Agency Theory; Positive Accounting Theory; Earnings Management; Managerial Ownership; Institutional Ownership; Profitability; Leverage; Firm Size; Quality Audit Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2015     Jenis: Theses - Undergraduate Thesis Fulltext: Natassya Franstica's Undergraduate Theses.pdf (488.8KB; 168 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6292 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This study aims to determine the empirical evidence on the effect of managerial ownership, institutional ownership, profitability, leverage, firm size and audit quality on earnings management practices. This study used purposive sampling in choosing the sample. A total of 135 manufacture companies listed IDX (Indonesia Stock Exchange) in 2010-2014 sampled in this study. The statistical method used to test the hypothesis is multiple linear regression analysis using IBM SPSS Statistic Version 22 program. The results of this study indicate that managerial ownership and institutional ownership have no effect on earnings management practices. Profitability and the size of the company have positive effect on earnings management practices, while leverage and audit quality have negative effect on it. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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