MANAJEMEN LABA DI SEKITAR PERGANTIAN CEO (Studi Empiris pada Perusahaan BUMN Non Publik di Indonesia)

HIDAYATI, NURAENI (2016) MANAJEMEN LABA DI SEKITAR PERGANTIAN CEO (Studi Empiris pada Perusahaan BUMN Non Publik di Indonesia). Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to determine whether there is any indication of earnings management surrounding CEO Turnover. CEO turnover in this study are classified into two types, namely the change of CEO routine and non-routine. The information is collected from the General Shareholders Meeting (RUPS), Extraordinary General Shareholders Meeting (RUPSLB), and Official Letter. Samples are taken by using purposive sampling. The samples that have been collected are 38 events of the change of CEO routine and 26 events of the change CEO non routine from 2010 to 2014. Earnings management practices are measured from discretionary accrual by using the Modified Jones Model. The method of data analysis is using SPSS 23 for descriptive statistics test and non parametric hypothesis Wilcoxon Sign Rank Test. The result of this study shows that there is no indication of earnings management from discrecionary accrual in the change of CEO routine and non-routine.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce
    H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Sofi Wildan
    Date Deposited: 05 Dec 2016 21:24
    Last Modified: 05 Dec 2016 21:24
    URI: https://eprints.uns.ac.id/id/eprint/30899

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