Anda belum login :: 28 Feb 2024 19:56 WIB
Detail
BukuAnalisis Pengaruh Kepemilikan Institusional, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Manajemen Laba Serta Dampaknya Terhadap Kualitas Laba
Bibliografi
Author: NATALIA, DEVI ; Paramitadewi, Hyasshinta Dyah Sweztika L (Advisor)
Topik: Institutional Ownership; Audit Quality; Firm Size; Earnings Management; Earnings Quality
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2015    
Jenis: Theses - Undergraduate Thesis
Fulltext: Devi Natalia's Undergraduate Theses.pdf (2.29MB; 102 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6456
    • Non-tandon: tidak ada
    • Tandon: 1
 Lihat Detail Induk
Abstract
This study consists of two models of research. The first research model aims at analyzing whether institutional ownership, audit quality, and firm size have negatively affect for earnings management. While the second research model aims at analyzing whether earnings management has negatively affect for earnings quality. The study was conducted by implementing multiple linear regression analysis on the first model and using simple linear regression analysis on the second model. Both research model using the same data population that is 73 manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the years 2009-2013 and after deducting by outliers, number of samples used in the first research model are 349 samples while the number of samples used in the second research model are 260 samples. The results of the first research model show that institutional ownership and audit quality have no effect on earnings management. While firm size has positive effect on earnings management. The result of the second research model shows that earnings management has' negative effect on earnings quality.
Opini AndaKlik untuk menuliskan opini Anda tentang koleksi ini!

Lihat Sejarah Pengadaan  Konversi Metadata   Kembali
design
 
Process time: 0.234375 second(s)