CD-ROM

Pengaruh Good Corporate Governance, Kualitas Auditor, Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia (CD)

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This research aimed to examine the effect of good corporate governance, audit quality, and leverage on earnings management in companies listed on the Indonesian Stock Exchange. Good corporate governance in this research is proxied by board of commissioners and the audit committee. Board of Commissioners were measured using the total number board of commissioners of the company, the audit committee is measured using the number of audit committee members. Auditor quality in this research was measured by the size of Public Accounting Firm by using dummy variables which are Public Accounting Firm Big Four and Public Accounting Firm non - Big Four. Leverage is measured using total debt divided by total assets. Meanwhile, earnings management as the dependent variable was measured by using discretionary accruals using the modified Jones models.
The data in this research were obtained from the annual report and financial statements of manufacturing companies which were accessed through Indonesian Stock Exchange website, Indonesian Capital Market Directory, and IDX Fact Book. The sample used in this research is a manufacturing company that is listed on the Indonesia Stock Exchange during the years 2009-2012. The total sample used in this research were 212 that were determined based on purposive sampling. The method of data analysis used in this study is multiple regression analysis.
The result of this research indicates that the variable commissioners gives positive significant effect on earnings management with significant value 0,010 in the significant level of 5%, and size of Public Accounting Firm has significant negative effect on earnings management with significant value 0,048 in the significant level of 5%. While the audit committee has significant value 0,531 and leverage variable has significant value 0,418 in the significant level 5%. It shows that the more the board of commissioners of the company, the higher the level of earnings management. Companies audited by the Big Four Public Accounting Firm has lower level of earnings management compared to companies audited by non - Big Four Public Accounting Firm. KAP Big Four has more experience and client handled is more complex, so the auditors more experinced and more accurate in analizing financial report and detecting fraud.

Keywords : Earnings Management, Good Corporate Governance, Board of Commissioners, Quality Auditor, Size of Public Accounting Firm, Leverage.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

009 AKT2014 MAR p

Penerbit

Malang, Jatim : Fakultas Ekonomi Universitas Merdeka Malang., 2014

Deskripsi Fisik

1.587 KB. ; MS Word Fle

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

009 AKT2014

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Earnings Management
LEVERAGE
QUALITY AUDITOR

Info Detail Spesifik

Bibliografi: hal.76

Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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