Kumala, Izza (2016) PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN,DAN LEVERAGE TERHADAP EARNING MANAGEMENT (Studi Pada Perusahaan Food And Beverage Periode 2012-2014). Undergraduate thesis, Universitas Muhammadiyah Sidoarjo.
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Abstract
In the current era of globalization, there's a lot accounting scandals and fraud cases related to profit management. The purpose of this study was to examine the effect of corporate governance (the proportion of independent board, managerial ownership, institutional ownership), firm size and leverage to earnings management measures that are calculated using discretionary accruals models Jones. The sample in this study is a company engaged in the field of food and beverages (food and beverage) are listed on the Stock Exchange in the year 2012-2014. Methods of data collection in this study using purposive sampling. With this method, the number of samples obtained in this study were 36. By using a multiple linear regression analysis, the results from this study that the variable proportion of independent board, managerial ownership, institutional ownership proved to have no effect on reducing the size to earnings management.Therefore management actions and leverage proven enterprise effect of reducing earnings management action. Corporate governance variables simultaneously (the proportion of independent board, managerial ownership, institutional ownership), firm size and leverage proven effect on reducing earnings management actions Keywords: corporate governance (the proportion of independent board, managerial ownership, institutional ownership), firm size and leverage.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | corporate governance (the proportion of independentboard; managerial ownership; institutional ownership); firm size and leverage |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Faculty of Economics and Business > School of Accountancy |
| Depositing User: | Suryo Gigi Pustakawan Umsida |
| Date Deposited: | 13 Oct 2016 03:19 |
| Last Modified: | 21 Oct 2016 02:27 |
| URI: | http://eprints.umsida.ac.id/id/eprint/41 |
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