PENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
Abstract: The purpose of this
study is to demonstrate empirically that ownership concentration, managerial
ownership, Audit comitee activeness, and
audit quality have negative significant effect on earning management
The population used in this study are all manufacture companies listed on
IDX in the period of 2010-2012. The sampling method used in this study was
purposive sampling method. The analysis technique in this study uses multiple
regression analysis with help from a program named SPSS
From the analysis performed in this study, ownership concentration is the
only variable that has significants negative effect on earnings management.
Meanwhile, managerial ownership, audit comitee activeness, and audit quality
have positive effect on earning management.
Penulis: Indiferent Sudjatna,
Dul Muid
Kode Jurnal: jpakuntansidd150726
