Katalog Online Perpustakaan

Detail Katalog

Pengarang

RAINY ALFA ZULFANNISA

Subject

FINANCIAL ACCOUNTING

[Abstrak]

The objective of this research is to the examine the effect of corporate governance mechanism which consist of board of commissioners size, board od independent commissioners composition, audit committee, managerial ownership and institutional ownership towards earning management of banking companies listed in Indonesian Capital Stock Exchange from 2008 up to 2010. The method to determine the sample in this research is purposive sampling. There are 16 go public banking companies listed in Indonesian Capital Stock Exchange from 2008 to 2010. This research used secondary data which is annual report obtained from idx.co.id. This research used multiple regression analysis to examine the effect of board of commissioners size, board od independent commissioners composition, audit committee, managerial ownership and institutional ownership towards earning management measured by using Beaver and Engel (1996) method. The results of this research showed that board of independent commissioners composition as good corporate governance mechanism indicators has a positive significant effect towards earning management. Keyword: corporate governance, board of commissioners size, board of independent commissioners composition, audit committee, managerial ownership, institutional ownership, earning management

Pembimbing

NURUL HASANAH USWATI DEWI

Penguji

  1. ERIDA HERLINA
  2. NURUL HASANAH USWATI DEWI
  3. KAUTSAR RIZA SALMAN

    Bahasa

    Nomor Klas

    SKR.ZUL.117.13

    [Berkas]

    1. 7284_SKRIPSI.pdf
    2. 7284_ARTIKEL ILMIAH.pdf