PENGARUH TRANSPARANSI PENGUNGKAPAN DAN STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP MANAJEMEN LABA

WIDAGDO, CHRISDYO SATRIO (2018) PENGARUH TRANSPARANSI PENGUNGKAPAN DAN STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

CHRISDYO SATRIO WIDAGDO. The Effect of Disclosure Transparency and Corporate Ownership Structure on Earning Management.. Thesis.Faculty of Economics. State University of Jakarta. 2018 This research aims to examine the effects which given by Disclosure Transparency and Corporate Ownership Structure on Earning Management at manufacture companies which listed in Indonesia Stock Exchange (IDX) during period 2012-2016. This research done with quantitative approach and finding the effect direction using ordinary least square. Data in this research obtained from Indonesia Stock Exchange and companie’s official website in the form of annual report. Dependent variable in this research measured using Jones mod. Dechow 1994, while independent variable in this research is disclosure transparency which measured using SEC benchmark, and corporate structure that investigated is ownership concentration and managerial ownership. This research also including firm size and leverage as control variable. Sampling technique in this research is purposive sampling. The result shown the effect from independent variable on earning management as follow: (i) disclosure transparency gives significant effect, (ii) ownership concentration gives insignificant effect, (iii) managerial ownership gives significant effect. While the only control variable which gives significant effect is firm size. Keywords: Earning Management, Disclosure Transparency, Corporate Ownership Structure, Ownership Concentration, Managerial Ownership.

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I : Dr. Etty Gurendrawati SE, Akt, M.Si ; Pembimbing II: Diah Armeliza SE, M.Ak
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	02 Oct 2018 04:30
Last Modified:	02 Oct 2018 04:30
URI:	http://repository.fe.unj.ac.id/id/eprint/6267

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