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Analisis Pengaruh Kepemilikan Institusional, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Manajemen Laba Serta Dampaknya Terhadap Kualitas Laba
Paramitadewi, Hyasshinta Dyah Sweztika L
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Theses - Undergraduate Thesis
Devi Natalia's Undergraduate Theses.pdf
Perpustakaan Pusat (Semanggi)
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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.
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