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PENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 201

The purpose of this study was to know the influence of good corporate governance, institutional ownership, public ownership and leverage to the earnings management. The study focused on manufacturing companies listed in Bursa Efek Indonesia during 2011-2014. The study used purposive sampling method...

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Main Author: Arif Rachman Susanto
Format: Skripsi S1
Language: Bahasa Indonesia
Published: AKT 16 UMY 007 2016
Subjects:
*7 Earnings management; good corporate governance; institutional ownership; public ownership; leverage
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=63682
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id oai:lib.umy.ac.id:63682
recordtype oai_dc
spelling oai:lib.umy.ac.id:636822021-06-16T13:08:00ZPENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 201Arif Rachman Susanto*7 Earnings management; good corporate governance; institutional ownership; public ownership; leverageThe purpose of this study was to know the influence of good corporate governance, institutional ownership, public ownership and leverage to the earnings management. The study focused on manufacturing companies listed in Bursa Efek Indonesia during 2011-2014. The study used purposive sampling method in order to collect the sample. Population in this study was to all manufacturing companies listed in Bursa Efek Indonesia during 2011-2014. Based on certain criteria, there were 50 of 151 manufacturing companies that matched with the sample. The statistical method used in this study was mutiple regression. The result of this study showed that good corporate governance has the negative (0,108) and un-significant (0,914) effect to the earnings management. Institutional ownership has the negative -3,268) and significant (0,001) effect to the earnings management. Public ownership has the negative (-4,179) and significant (0,000) effect to the earnings management. Leverage has the positive (1,155) and un-significant (0,249) effect to the earnings management. The goodness of fit testing showed that good corporate governance, institutional ownership, public ownership and leverage were influenced to the earnings management with count F value 6.118 and significant 0,000. The adjusted 𝑅2 was 0,093, that showed the influence of good corporate governance, institutional ownership, public ownership and leverage to the earnings management at 9,3%. Keywords: Earnings management; good corporate governance; institutional ownership; public ownership; leverageAKT 16 UMY 0072016Skripsi S146 HalSKR F E 007Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=63682
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic *7 Earnings management; good corporate governance; institutional ownership; public ownership; leverage
spellingShingle *7 Earnings management; good corporate governance; institutional ownership; public ownership; leverage
Arif Rachman Susanto
PENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 201
description The purpose of this study was to know the influence of good corporate governance, institutional ownership, public ownership and leverage to the earnings management. The study focused on manufacturing companies listed in Bursa Efek Indonesia during 2011-2014. The study used purposive sampling method in order to collect the sample. Population in this study was to all manufacturing companies listed in Bursa Efek Indonesia during 2011-2014. Based on certain criteria, there were 50 of 151 manufacturing companies that matched with the sample. The statistical method used in this study was mutiple regression. The result of this study showed that good corporate governance has the negative (0,108) and un-significant (0,914) effect to the earnings management. Institutional ownership has the negative -3,268) and significant (0,001) effect to the earnings management. Public ownership has the negative (-4,179) and significant (0,000) effect to the earnings management. Leverage has the positive (1,155) and un-significant (0,249) effect to the earnings management. The goodness of fit testing showed that good corporate governance, institutional ownership, public ownership and leverage were influenced to the earnings management with count F value 6.118 and significant 0,000. The adjusted 𝑅2 was 0,093, that showed the influence of good corporate governance, institutional ownership, public ownership and leverage to the earnings management at 9,3%. Keywords: Earnings management; good corporate governance; institutional ownership; public ownership; leverage
format Skripsi S1
author Arif Rachman Susanto
author_sort Arif Rachman Susanto
title PENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 201
title_short PENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 201
title_full PENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 201
title_fullStr PENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 201
title_full_unstemmed PENGARUH TATA KELOLA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 201
title_sort pengaruh tata kelola perusahaan, kepemilikan institusional, kepemilikan saham publik dan leverage terhadap manajemen laba (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia 201
physical 46 Hal
publisher AKT 16 UMY 007
publishDate 2016
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=63682
isbn SKR F E 007
_version_ 1702751012128817152
score 14.79448

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