Yunita Kurnia, . (2014) PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The study is performed to examine the effect of Audit Committe, Managerial Ownership and Profitability on the Earnings Management in manufacturing companies in Indonesia Stock Exchange over Period 2010-2012. The population of this research is 145 manufacturing companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate annual report that at publication. It is gained sample amount of 21 companies from 145 companies those are classified in manufacturing companies in Indonesia Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-Statistic with level of significance 5%. The research results that Audit Commite, and Managerial Ownership are not significant to Earnings Management. Variabel in this study is a significant negative effect on the Profitability of Earning Management. We suggest for owners of the shares in Indonesia Stock Exchange that playing attention other factor that effect earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1010112022] [Penguji II (Pembimbing) : Lidya Primta S] [Penguji I : Dadang Mulyana] [Ketua Penguji : P. Simorangkir] |
| Uncontrolled Keywords: | Audit Committee, Managerial Ownership, Profitability. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 29 Oct 2024 02:58 |
| Last Modified: | 29 Oct 2024 02:58 |
| URI: | http://repository.upnvj.ac.id/id/eprint/33946 |
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