Mekanisme Corporate Governance, Kualitas Audit, Manajemen Laba, Dan Kinerja Perusahaan (Studi Kasus: Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017)

Siswahyuni, Shintha Dhewi (2019) Mekanisme Corporate Governance, Kualitas Audit, Manajemen Laba, Dan Kinerja Perusahaan (Studi Kasus: Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017). Masters (S2) thesis, Wijaya Kusuma Surabaya University.

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Abstract

This research aimed empirical evidence about the influence of corporate governance mechanism and audit quality toward earnings management and corporate performance, and the influence of earnings management toward corporate performance. Corporate governance mechanism is measured by managerial ownership, institutional ownership, independent board of commissioners, and audit committee. Earnings management measured by using the discretionary accruals of the modified Jones model and corporate performance by Return On Assets (ROA). The population is company listed in BEI in the period of 2015-2017 and sample is 34 companies. Methods of data analysis is the path analysis. The results proved that the managerial ownership, audit committee and audit quality influence significant toward earning management, while institutional ownership and independent board of commissioners has no. This research also proved that independent board of commissioners and audit quality influence significant toward corporate performance, while managerial ownership, institutional ownership and audit committee have no. Earnings management proved significant impact on corporate performance. Key words : managerial ownership, institutional ownership, independent board of commissioners, audit committee, audit quality, earnings management, corporate performance.

Item Type: Thesis (Masters (S2))
Uncontrolled Keywords: Key words : managerial ownership, institutional ownership, independent board of commissioners, audit committee, audit quality, earnings management, corporate performance.
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic and Business > Master In Accounting Study Program
Depositing User: Shintha Dhewi Siswahyuni
Date Deposited: 23 Apr 2019 04:17
Last Modified: 23 Apr 2019 04:17
URI: http://erepository.uwks.ac.id/id/eprint/3884

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