Fuadah, Anisatul (2012) Pengaruh Kualitas Audit Dan Kinerja Harga Saham Terhadap Manajemen Laba Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, STIE Bank BPD Jateng.
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A.12.12. Anisatul Fuadah A.07.1133.pdf Download (1MB) |
Abstract
Earnings management is the management measures for selecting accounting policies of a particular standard in order to maximize the welfare and or the company’s market value. Earnings management arise as a direct result of the efforts of corporate managers or financial statement maker to make especially management accounting information for personal gain or profit organization. This study aims to determine the effect of audit quality and performance of the stock price to earnings management. Samples used in this study were 22 banking companies listed on the Indonesian Stock Exchange during the years 2007-2010 are selected using purposive sampling method. The analytical method used is multiple regression analysis. The analysis in this study suggest that audit quality and performance of stock prices negatively affect earnings manajement. The size of the goodness of the model in this study amounted to 25,5 %.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Kualitas audit, return saham, manajemen laba. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 19 Feb 2024 05:49 |
| Last Modified: | 19 Feb 2024 05:49 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1601 |
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