PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN
The purpose of this research was to find empirical evidence about the intensity of the ownership structure on earnings management practice, so as to provide empirical evidence of how much the company's ownership structure will give the effect of earnings management practices. Based on several s...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2012
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| _version_ | 1811138983387725824 |
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| author | , Nur Kholis , Prof. Dr. Slamet Sugiri, MBA |
| author_facet | , Nur Kholis , Prof. Dr. Slamet Sugiri, MBA |
| author_sort | , Nur Kholis |
| collection | UGM |
| description | The purpose of this research was to find empirical evidence about the
intensity of the ownership structure on earnings management practice, so as to
provide empirical evidence of how much the company's ownership structure will
give the effect of earnings management practices.
Based on several studies showed that level affect of corporate ownership
the control and company's management. Corporate ownership structure is believed
to have an impact on the form and level of monitoring and company management
that will affect the performance of the company. The sample of companies
Germany and UK in year 2010 which is a manufacturing companies by category
NAICS 2007. Data were collected from OSIRIS database with the sampling
technique using purposive sampling method.
The results of this research indicates that concentrated ownership
companies significant and negative affect on earnings management practices.
Then institutional ownership, insider ownership and blockholder not significant
impact on earnings management practices |
| first_indexed | 2024-03-13T22:36:22Z |
| format | Thesis |
| id | oai:generic.eprints.org:98544 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:36:22Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:985442016-03-04T08:48:06Z https://repository.ugm.ac.id/98544/ PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN , Nur Kholis , Prof. Dr. Slamet Sugiri, MBA ETD The purpose of this research was to find empirical evidence about the intensity of the ownership structure on earnings management practice, so as to provide empirical evidence of how much the company's ownership structure will give the effect of earnings management practices. Based on several studies showed that level affect of corporate ownership the control and company's management. Corporate ownership structure is believed to have an impact on the form and level of monitoring and company management that will affect the performance of the company. The sample of companies Germany and UK in year 2010 which is a manufacturing companies by category NAICS 2007. Data were collected from OSIRIS database with the sampling technique using purposive sampling method. The results of this research indicates that concentrated ownership companies significant and negative affect on earnings management practices. Then institutional ownership, insider ownership and blockholder not significant impact on earnings management practices [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , Nur Kholis and , Prof. Dr. Slamet Sugiri, MBA (2012) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54952 |
| spellingShingle | ETD , Nur Kholis , Prof. Dr. Slamet Sugiri, MBA PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN |
| title | PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK
EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN |
| title_full | PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK
EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN |
| title_fullStr | PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK
EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN |
| title_full_unstemmed | PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK
EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN |
| title_short | PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK
EARNINGS MANAGEMENT: KASUS INGGRIS DAN JERMAN |
| title_sort | pengaruh struktur kepemilikan terhadap praktik earnings management kasus inggris dan jerman |
| topic | ETD |
| work_keys_str_mv | AT nurkholis pengaruhstrukturkepemilikanterhadappraktikearningsmanagementkasusinggrisdanjerman AT profdrslametsugirimba pengaruhstrukturkepemilikanterhadappraktikearningsmanagementkasusinggrisdanjerman |