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BukuPengaruh Ukuran Perusahaan, Leveragedan Reputasi Auditor Terhadap Praktek Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010
Bibliografi
Author: WIBOWO, ADITAMA ; Hery (Advisor); Pramono, Herry
Topik: Firm Size; Leverage; Auditor’s Reputation; Earnings Management
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2012    
Jenis: Theses - Undergraduate Thesis
Fulltext:
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-4969
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
In preparing the financial statements, company’s manager has authority to decide and establish accounting policies which can naturally maximize company’s performance and support the increase in company’s market value, especially company’s earnings information. Those actions are socalled earnings management. his research was conducted to determine the effect of firm size, leverage and auditor’s reputation to the practice of earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2010. The data was analyzed using multiple regression analysis. Author used secondary data (informations in company’s financial statements) which was obtained from Indonesia Stock Exchange website (www.idx.co.id). Total samples of this study were 73 companies. The results show firm size, leverage and auditor’s reputation affect the practice of earnings management. Firm size has a positive influence on earnings management, while leverage and auditor’s reputation has a negative influence on earnings management
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