PENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Indiferent Sudjatna, Dul Muid

Abstract


The purpose of this study is to demonstrate empirically that ownership concentration, managerial ownership, Audit comitee activeness, and  audit quality have negative significant effect on earning management

            The population used in this study are all manufacture companies listed on IDX in the period of 2010-2012. The sampling method used in this study was purposive sampling method. The analysis technique in this study uses multiple regression analysis with help from a program named SPSS

            From the analysis performed in this study, ownership concentration is the only variable that has significants negative effect on earnings management. Meanwhile, managerial ownership, audit comitee activeness, and audit quality have positive effect on earning management.

Keywords


ownership concentration, managerial ownership, audit committee efectivity, audit quality

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Program Studi Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Jl. Prof. Sudharto, SH – Tembalang, Semarang
Jawa Tengah 50275

ISSN : 2337-3806