Pengaruh Family Control Terhadap Earnings Management Dengan Karakteristik Good Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

DARMAWAN, AGUNG (2016) Pengaruh Family Control Terhadap Earnings Management Dengan Karakteristik Good Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aimed to analyze the effect on Family Control on Earnings Management. As well as the Board Independence , which is one characteristic of good corporate governance in influencing the relationship between Family Control Earnings Management. Samples of this research is manufacturing companies listed in Indonesia Stock Exchange year period 2012-2014 . The research data was obtained from the financial statements issued IDX ( www.idx.co.id ) . The method used for the sampling of the population is using purposive sampling method and obtained 252 samples from 84 companies . Hypothesis testing using regression analysis . The results of this study are Family Control has a positive influence on Earnings Management. While the Board Independence negative moderating effect of Family Control on Earnings Management.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Cantya Dyana Larasati
    Date Deposited: 01 Nov 2016 09:18
    Last Modified: 01 Nov 2016 09:18
    URI: https://eprints.uns.ac.id/id/eprint/28018

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