Ivana, Jessica (1151024) (2015) Pengaruh Profitabilitas dan Corporate Governance terhadap Manajemen Laba di Sektor Perbankan. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Penelitian ini dimaksudkan untuk mengetahui pengaruh profitabilitas dan penerapan corporate governance terhadap manajemen laba secara khusus di sektor perbankan. Penulis menggunakan metode purposive sampling guna mengambil 30 (tiga puluh) dari 37 (tiga puluh tujuh) perusahaan perbankan yang tercatat di Bursa Efek Indonesia. Manajemen laba diukur dengan menggunakan model penelitian Beaver dan Engel (1996) dan Kanagarenam et all. (2004). Setelah diuji dengan model regresi berganda ditemukan hasil bahwa baik corporate governance maupun profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | manajemen laba, profitabilitas, corporate governance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 18 Feb 2016 08:41 |
| Last Modified: | 18 Feb 2016 08:41 |
| URI: | http://repository.maranatha.edu/id/eprint/18856 |
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