Detail Cantuman Kembali
Analisis Good Corporate Governance, Free Cash Flow, Dan Leverage Terhadap Manajemen Laba (Studi Emperis Pada Perusahaan Manufaktur Yang Listed Du Bursa Efek Indonesia Tahun 2009-2013
- Bagikan:
The purpose of this study is to demonstrate empirically that good corporate governance, free cash flow, and leverage effect on earnings management. Elements of good corporate governance used in this study include: the size of the audit committee, the proportion of independent board, institutional ownership, and managerial ownership.
The sample used in this research is manufacturing companies listed on the Stock Exchange in the year 2009-2013. Total sample of 235 companies were determined by purposive sampling method. This study uses multiple regression analysis to examine the effect of good corporate governance, free cash flow, and leverage to earnings management.
The results of this study indicate that the size of the audit committee, the proportion of independent board, institutional ownership, managerial ownership, free cash flow, and leverage no effect on earnings management.
Maryati - Personal Name
2016 Ak Mar a
NONE
Text
Indonesia
Ekonomi Akuntansi Wima Madiun
2016
Madiun
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