EFFECT OF CORPORATE GOVERNANCE ON THE EARNING MANANGEMENT IN BANKING COMPANY

SARI, SHARIN PINASTHI NAWANG (2013) EFFECT OF CORPORATE GOVERNANCE ON THE EARNING MANANGEMENT IN BANKING COMPANY. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to discuss the effect of corporate governance to earning management in bank company. The corporate governance component used in this research consist of independent board of commisioner composition, institutional ownership, managerial ownership, audit committee. The research uses empirical data Indonesian Stock Exchane. Population of this research is bank companies existed in Indonesia Stock Exchange. Sample of this research was obtained by purposive sampling methodeuntil to get 108 bank company the period 2008-2011 The result in this research indicate that only independent board of commisioner composition had influence earning management. The other variables that institutional ownership, managerial ownership, audit committee has no effect on earning management. Keywords: independent board of commisioner composition, institutional ownership, managerial ownership, audit committee, earning management, discretionary accruals.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Lia Primadani
    Date Deposited: 10 May 2014 23:22
    Last Modified: 10 May 2014 23:22
    URI: https://eprints.uns.ac.id/id/eprint/16114

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