Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Corporate Governance pada Praktik Manajemen Laba (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Kusumawati, Septiani Dyan (2017) Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Corporate Governance pada Praktik Manajemen Laba (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Ringkasan Skripsi thesis, STIE YKPN.

[img] Text
RINGKASAN SKRIPSI Septiani Dyan Kusumawati - 111326049.pdf - Published Version

Download (720kB)

Abstract

The purpose of this study was to examine the effect of information asymmetry, firm size, and corporate governance comprising of independent commissioner composition, auditor reputation, and audit committee presence on earnings management at banking companies listed on the Indonesia Stock Exchange. The sample used in this study is a banking company listed on the Indonesia Stock Exchange in 2011-2015. The total sample of this research is 29 companies determined by purposive sampling method. This research uses multiple regression method to examine the effect of information asymmetry, firm size and corporate governance (composition of independent commissioner, auditor reputation, and presence of audit committee) to earnings management. The result of this research is information asymmetry and audit committee existence have a significant effect on earnings management practice. While the composition of independent commissioners, auditor reputation, and firm size have no significant effect on earnings management practices.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number KUS p 6260/2017
Uncontrolled Keywords: information asymmetry, company size, corporate governance, independent commissioner composition, auditor reputation, audit committee presence, firm size
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Jul 2019 07:03
Last Modified: 11 Jul 2019 07:03
URI: http://repository.stieykpn.ac.id/id/eprint/350

Actions (login required)

View Item View Item