PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI NYSE
This research is done to examine the influence of culture and legal origin towards earnings management practice. The research is done towards 87 manufacture companies which come from 18 countries listed in New York Stock Exchange for three years. The result shows that companies come from countries o...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: |
| _version_ | 1826046046574215168 |
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| author | , DYAH FEBRIANTINA ISTIQOMAH , Prof. Dr. Indra Wijaya Kusuma, MBA. |
| author_facet | , DYAH FEBRIANTINA ISTIQOMAH , Prof. Dr. Indra Wijaya Kusuma, MBA. |
| author_sort | , DYAH FEBRIANTINA ISTIQOMAH |
| collection | UGM |
| description | This research is done to examine the influence of culture and legal origin
towards earnings management practice. The research is done towards 87
manufacture companies which come from 18 countries listed in New York Stock
Exchange for three years.
The result shows that companies come from countries of civil-law system
with low cultural secrecy level have lower earnings management behavior
compared to companies come from countries of common-law system with high
cultural secrecy level.
This research gives empiric evidence that actually culture is the important
factor which can influence finance report quality and must be considered by
standard determinant in making and working on the international finance report
rules. |
| first_indexed | 2024-03-13T22:47:07Z |
| format | Thesis |
| id | oai:generic.eprints.org:118608 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:47:07Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1186082016-03-04T08:46:09Z https://repository.ugm.ac.id/118608/ PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI NYSE , DYAH FEBRIANTINA ISTIQOMAH , Prof. Dr. Indra Wijaya Kusuma, MBA. ETD This research is done to examine the influence of culture and legal origin towards earnings management practice. The research is done towards 87 manufacture companies which come from 18 countries listed in New York Stock Exchange for three years. The result shows that companies come from countries of civil-law system with low cultural secrecy level have lower earnings management behavior compared to companies come from countries of common-law system with high cultural secrecy level. This research gives empiric evidence that actually culture is the important factor which can influence finance report quality and must be considered by standard determinant in making and working on the international finance report rules. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , DYAH FEBRIANTINA ISTIQOMAH and , Prof. Dr. Indra Wijaya Kusuma, MBA. (2012) PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI NYSE. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58583 |
| spellingShingle | ETD , DYAH FEBRIANTINA ISTIQOMAH , Prof. Dr. Indra Wijaya Kusuma, MBA. PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI NYSE |
| title | PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP
MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI NYSE |
| title_full | PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP
MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI NYSE |
| title_fullStr | PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP
MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI NYSE |
| title_full_unstemmed | PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP
MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI NYSE |
| title_short | PENGARUH BUDAYA DAN LEGAL ORIGIN TERHADAP
MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI NYSE |
| title_sort | pengaruh budaya dan legal origin terhadap manajemen laba pada perusahaan perusahaan manufaktur yang terdaftar di nyse |
| topic | ETD |
| work_keys_str_mv | AT dyahfebriantinaistiqomah pengaruhbudayadanlegaloriginterhadapmanajemenlabapadaperusahaanperusahaanmanufakturyangterdaftardinyse AT profdrindrawijayakusumamba pengaruhbudayadanlegaloriginterhadapmanajemenlabapadaperusahaanperusahaanmanufakturyangterdaftardinyse |