PENGARUH KEPEMILIKAN INSTITUSIONAL, CORPORATE GOVERNANCE PERCEPTION INDEX, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AKRUAL

Kusumawati, Maharani Dhian (2009) PENGARUH KEPEMILIKAN INSTITUSIONAL, CORPORATE GOVERNANCE PERCEPTION INDEX, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AKRUAL. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this research is to test the effect of institusional ownership, corporate governance perception index, and firmssize against accruals quality. This research focus on companies which is listed on corporate governanceperception index by The Indonesian Institite for Corporate Governance(IICG)for period 2001-2005. IICG is a institustion that dicemination and develop good corporate governance. The main job of IICG is to research and grade the coporate governance applied on public companies and BUMN, that listed on Bursa Efek Indonesia. From 106 observation, we get 54 sample used purposive random sampling. The statistical method used in this research is the multiple regression. Firmssize measuring by natural logaritma of average assets total. Accruals quality is the absolute value of residual from modified equation that existed by Francis et al. (2005) and Liu and Emma (2006). This research added absolute value of current accruals as control variable. The result of this research shows thatcash flow from operations t-1 and revenues change influences current accruals. This research also find institusional ownership have positive significant effect to accruals quality at 10%. While firm size have positive significant effect to accruals quality at 5%. But corporate governance perception index has not significant effect to accruals quality. Moreover, absolutes value of current accruals, as control variable, has positive significant effect to accruals qualityat 5%. Keywords : institusional ownership, corporate governance perception index, firm size, accruals quality, current accruals

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Users 840 not found.
    Date Deposited: 12 Jul 2013 18:40
    Last Modified: 12 Jul 2013 18:40
    URI: https://eprints.uns.ac.id/id/eprint/2242

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