Yong, Stephen (2012) Analisis Pengaruh Size, Operating Performance, Leverage, Ceo Duality, External Board & Size Of Board Terhadap Earning Management Pada Perusahaan yang Terdaftar Dalam Bursa Efek Malaysia Tahun 2006-2010. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
The purpose and aim of this study is to analyze the effect of size, operating performance, leverage, CEO duality, external board and size of board against earning management (that has been attempted to be measured by discretionary accrual) for the company listed in Malaysia Stock Exchange with regarded period of year 2006 till 2010. This research conducted one of the statistical method which is named as multiple regression method. The independent variables are size, operating performance, leverage, CEO duality, external board and size of board as mentioned in the main topic of this thesis. The data obtained hereby are secondary data that applied from annual financial reports of the companies listed in Malaysia Stock Exchange and used 349 samples companies listed with purposive sampling as well. The statiscal results of this research concluded that size, operating performance, leverage and size of board have significant impact towards earning management rather than CEO duality and external board. Kata kunci: Earning Management, Size, Operating Performance, Leverage, CEO Duality, Size of Board
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | School of Economic and Business > Accounting |
| Depositing User: | Rio Gusma Hendra |
| Date Deposited: | 25 Mar 2024 08:18 |
| Last Modified: | 25 Mar 2024 08:18 |
| URI: | http://repository.uib.ac.id/id/eprint/5828 |
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