PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Nuryaman; Rusmin; Ginting, Joy Nanta

PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

dc.contributor.author	Nuryaman
dc.contributor.author	Rusmin
dc.contributor.author	Ginting, Joy Nanta
dc.date.accessioned	2011-06-01T02:50:41Z
dc.date.accessioned	2019-10-22T01:03:10Z
dc.date.available	2011-06-01T02:50:41Z
dc.date.available	2019-10-22T01:03:10Z
dc.date.issued	2010-05
dc.description.abstract	The objectives of the research are to find out empirical evidence of the effect corporate governance mechanisms on earnings management. The corporate governance mechanisms of this research aremanagerial ownership, institusional ownership, and audit quality which measure by industry specialize audit firm. The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive samping methode. There were 80 companies meeting the criteria. Data analysis was carried out in term cross section covering financial report during 2008. The research hyphotesis were tested using multiple regression analysis. The result of this research show that: (1)managerial ownership had significantly negative influence on earnings management (2) institusional ownership had significantly negative influence on earnings management(3)Combined holding of large institusional ownership had no influence on earnings management (4) industry specialize audit firm had no influence on earnings management.	en_US
dc.identifier.issn	1410-3591
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/1609
dc.language.iso	other	en_US
dc.publisher	Jurnal Akuntansi, Fakultas Ekonomi Universitas Tarumanegara Jakarta	en_US
dc.relation.ispartofseries	;JUN 0047
dc.subject	-	en_US
dc.title	PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA	en_US
dc.title.alternative	JURNAL AKUNTANSI, TAHUN XIV/02/MEI - 2010	en_US
dc.type	Other	en_US