Addienda Kamilia, Insani and M.G. Kentris, Indarti and Jacobus, Widiatmoko THE INFLUENCE OF CORPORATE GOVERNANCE PERCEPTION INDEX, QUALITY AUDITOR, AND LEVERAGE ON PROFIT MANAGEMENT. ICOBAME.
![[img]](http://eprints.unisbank.ac.id/style/images/fileicons/application_pdf.png) |
PDF
Download (5MB) |
Abstract
This research aims to examine and analyze the effect of Corporate Governance Perception Index, quality auditors proxy with auditor independence and auditor reputation, as well as leverage on earnings management. Company size are used as control variables in research. Researchers used a sample of companies listed on the Indonesian Institute for Corporate Governance 2010-2014. Source data used are secondary data obtained from SWA and financial statement data comes from IDX. The sampling method using purposive sampling. About 35 companies sampled in the study. Data analysis method is by using multiple linear regression. The results showed variables CGPI and leverage have significant negative effect on earnings management. Auditor independence and auditor reputation have positive effect but not significant. Size as a control variable can not fix the model, so it does not function as a control variable.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 17 Oct 2019 11:29 |
| Last Modified: | 17 Oct 2019 11:29 |
| URI: | http://eprints.unisbank.ac.id/id/eprint/5412 |
Actions (login required)
 |
View Item |
