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ANALISIS PENGARUH DEBT COVENANT, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018
Bibliografi
Author:
SHEILA
;
CHRISTINA, YULIANA
(Advisor)
Topik:
debt covenant
;
firm size
;
managerial ownership
;
institutional ownership
;
independent commissioner
Bahasa:
(ID )
Edisi:
2020
Tempat Terbit:
Jakarta
Tahun Terbit:
2020
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Sheila_Undergraduated Theses_2020.pdf
(736.06KB;
32 download
)
Abstract
The purpose of this study is to obtain the empirical evidence about the effect of debt covenant, firm size and good corporate governance which is proxied by managerial ownership, institutional ownership, and the independent commissioner on earnings management in manufacturing companies which are listed in Indonesia Stock Exchange period 2016-2018. The research sample was 104 manufacturing companies that are listed in Indonesia Stock Exchange. Hypothesis testing using descriptive statistics analysis and classic assumptions testing using Statistical Package for Social Sciences (SPSS) 22 version.
The result of this research partially are debt covenant has no significant influence on earnings management, firm size has no significant influence on earnings management, managerial ownership has significant influence on earnings management, institutional ownership has significant influence on earnings management, and independent commissioner has no significant influence on earnings management. Furthermore, the result of simultaneous analysis showed that debt covenant, firm size, managerial ownership, institutional ownership, and independent commissioner have significant influence on earnings management.
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