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    Pengaruh Corporate Governance, Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

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    Appendix (819.7Kb)
    Reference (469.1Kb)
    Chapter III-V (713.9Kb)
    Chapter II (508.8Kb)
    Chapter I (460.4Kb)
    Abstract (481.2Kb)
    Cover (541.7Kb)
    Date
    2014
    Author
    Ramadhani, Shinta
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    Abstract
    Tujuan dilakukannya penelitian ini adalah menguji kembali pengaruh corporate governance, ukuran perusahaan, dan struktur kepemilikan yang berpengaruh terhadap manajemen laba karena adanya perbedaan hasil penelitian pada penelitian-penelitian sebelumnya.Pada penelitian ini, variabel yang digunakan yaitu corporate governance (ukuran dewan komisaris, komposisi dewan komisaris), ukuran perusahaan, dan struktur kepemilikan (kepemilikan institusional, kepemilikan manajerial, kepemilikan konsentrasi). Pengumpulan data sekunder yang berupa laporan keuangan perusahaan manufaktur selama tiga tahun dilakukan dengan mengakses situs Bursa Efek Indonesia www.idx.co.id2011.Metode yang digunakan adalah analisisregresibergandadengan menggunakanSPSS. Uji statistik statistik yang digunakan adalah uji t (secara parsial) dan uji F (secara simultan) dengan melakukan uji asumsi klasik terlebih dahulu. Hasilpenelitianinimenunjukanbahwasecaraparsialproporsidewankomisarisindependenmemilikipengaruhsignifikanterhadapmanajemenlabapadaperusahaanmanufaktur yang terdaftar di bursa efek Indonesia sedangkanukurandewankomisaris, ukuranperusahaan, kepemilikan institutional, kepemilikanmanajerial, kepemilikankonsentrasitidakberpengaruhsignifikanterhadapmanajemenlabapadaperusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia.
     
    The purpose of this study was to reexamine the influence of corporate governance , firm size , and ownership structure affect earnings management due to differences in the results of research on previous studies . In this study , the variables used are corporate governance ( board size , composition of the board of commissioners ) , firm size , and ownership structure ( institutional ownership , managerial ownership , ownership concentration ) . The collection of secondary data in the form of financial statements of a manufacturing company for three years conducted by the Indonesia Stock Exchange to access the site www.idx.co.id 2011. The method used is multiple regression analysis using SPSS . Statistical test statistic used is the t test ( partial ) and F test ( simultaneously ) with the classical assumption test first. These results indicate that the partial proportion of independent board has a significant influence on earnings management in companies listed on the Indonesian stock exchange while the board size , firm size , institutional ownership , managerial ownership , ownership concentration has no significant effect on earnings management in the enterprise listed on the Indonesia Stock Exchange .
     
    URI
    http://repository.usu.ac.id/handle/123456789/65560
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    • SP - Accountancy [4203]

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