Simposium Nasional Akuntansi 10 Makassar MEKANISME CORPORATE GOVERNANCE, MANAJEMEN LABA DAN KINERJA KEUANGAN ( Studi Pada Perusahaan go publik Sektor Manufaktur ) MUH. ARIEF UJIYANTHO STIE Muhammadiyah Pekalongan BAMBANG AGUS PRAMUKA Universitas Jenderal Soedirman Purwokerto ABSTRACT The objective of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,…
Simposium Nasional Akuntansi 10 Makassar MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR PERJANJIAN UTANG* NURUL HERAWATI Politeknik YDHI Yogyakarta ZAKI BARIDWAN Universitas Gadjah Mada Yogyakarta ABSTRACT This research aims to give empirical evidence concerning earnings management in firms violating debt covenant and to test whether earnings management in those firms are larger than that in control…
PENDETEKSIAN EARNINGS MANAGEMENT, UNDERPRICING DAN PENGUKURAN KINERJA PERUSAHAAN YANG MELAKUKAN KEBIJAKAN INITIAL PUBLIC OFFERING (IPO) DI INDONESIA AMINUL AMIN STIE Malangkucecwara, Malang ABSTRACT Earnings Management, underpricing and performance of company joining policy of IPO draw to be studied. Differ from research Husnan ( 1996) to research phenomenon of underpricing of moment IPO, Nasirwan ( 2002)…
[wpfilebase tag=file id=129] INVESTIGASI MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA KOMARUDIN ACHMAD IMAM SUBEKTI SARI ATMINI Universitas Brawijaya Malang [Simposium Nasional Akuntansi 10 Makassar] ABSTRACT This study investigates the existence of earnings management motivations and strategies. Based on ordinary least square regression, this study indicates that debt covenant and political cost…
Pengaruh Struktur Kepemilikan Perusahaan Dan Transaksi Dengan Pihak-Pihak Yang Memiliki Hubungan Istimewa Terhadap Daya Informasi Akuntansi YIE TO FELIANA, SE, M. COM, AK, CPA FE-UBAYA ABSTRACT This research studies the effect of ownership structure and related party transactions on the informativeness of accounting numbers. Indonesian sample is interesting to be examined due to low quailty…