Detail Analisis Pengaruh Proporsi Dewan Komisaris Independen, Leverage, dan Profitabilitas Terhadap Earnings Management Bibliografi Author: NATHASA ; Widyastuti, Etty (Advisor); Baskoro, Josef Tjahjo (Advisor) Topik: The Proportion Of Independent Board; Leverage; Profitability; 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: Nathasa's Undergraduate Theses.pdf (331.5KB; 118 download) Nathasa-PENDUKUNG.pdf (28.92KB; 2 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5021 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This research examined the effect of several factors that influence the practice of earnings management. The factors examined in this research are the proportion of independent board, leverage, and profitability. The method of analysis is multiple linear regression. This research uses secondary data from annual reports of listed manufacturing companies in Indonesia Stock Exchange (BEI) period 2009-2010.Based on the test results, leverage has significant effect on earnings management and negatively related to it. This result means the more debt that companies have, the lower the companies' tendency to do earnings management. The other factors of this research; the proportion of independent board and profitability, have no significant effect on earnings management. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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