Pengaruh Kualitas Corporate Governance, Kualitas Audit, dan Earnings Management terhadap Kinerja Perusahaan

Susanti, Serli Ike Ari (2008) Pengaruh Kualitas Corporate Governance, Kualitas Audit, dan Earnings Management terhadap Kinerja Perusahaan. Jurnal thesis, STIE YKPN.

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Abstract

This research examines the effect of corporate governance quality, audit quality, and earnings management on firm performance. The proxies of corporate governance quality are domestic institution ownership, independent commissioner, audit committee, and board of commissioner. Auditor from big four and non big four as proxy of audit quality. The proxy of earnings management is positive and negative discretionary accruals. Those proxies will be the independent variables. Multiple regressions are used to examine the hypotheses. The samples are manufacturing companies that listed in the Jakarta Stock Exchange on the period of 2003-2006. The research proved that the implementation of corporate governance quality affects firm performance. The domestic institution ownership had positive effect on firm performance. Whereas, independent commissioner did not have effect on firm performance, audit committee had negative effect on firm performance, and board of commissioner did not have effect on firm performance. The examination to audit quality proved that it had negative effect on firm performance. It means that not all of the firm that has good audit quality, its performance will be increased. The examination to earnings management proved that it had negative influence on firm performance. The firm has good performance, if the earnings management is low.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number SUS p 129/2008
Uncontrolled Keywords: corporate governance quality, audit quality, earnings management, firm performance
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 30 Jul 2019 03:15
Last Modified: 30 Jul 2019 03:15
URI: http://repository.stieykpn.ac.id/id/eprint/459

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