Cindy, Cindy (2018) Good corporate governance mechanism and audit quality impact on earning management (study conducted on manufacturing companies listed in Indonesia Stock Exchange (IDX)). Bachelor thesis, Universitas Pelita Harapan.
![[img]](http://repository.uph.edu/style/images/fileicons/text.png) |
Text (Title)
Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
|
Text (Abstract)
Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (271kB) | Preview |
|
|
Text (ToC)
ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Chapter1)
Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (930kB) | Preview |
|
|
Text (Chapter2)
Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
|
Text (Chapter3)
Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Chapter4)
Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
|
Text (Chapter5)
Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (747kB) |
|
|
Text (Bibliography)
Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (550kB) | Preview |
|
|
Text (Appendices)
Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
Abstract
The purpose of this research is to find out the impact of good corporate governance mechanism and audit quality has on earnings management. Good Corporate Governance is measured by proportion of independent commissioners and proportion of institutional ownership. Audit quality in this research is proxied by bigfour and non-big four audit firm. Discretionary accruals are utilized to measure earnings management. Data utilized in this research are secondary data obtained from manufacturing companies listed on Indonesia Stock Exchange within the period 2014-2016. Total of 252 samples are acquired by utilizing purposive sampling method and analyzed with multiple linear regression method. Based on this research result, it shows that there is no relationship between proportions of independent commissioners towards earnings management. Proportion of institutional ownership also shows no effect towards earnings management. Lastly, Audit quality that is proxied by big-four and non-big four also did not have any effect on earnings management.
| Item Type: | Thesis (Bachelor) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Creators: |
|
||||||||
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | good corporate governance; audit quality; earnings management | ||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
||||||||
| Depositing User: | Users 14734 not found. | ||||||||
| Date Deposited: | 05 Mar 2021 07:49 | ||||||||
| Last Modified: | 20 Jan 2022 09:22 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/11725 |
Actions (login required)
 |
View Item |
