PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, INDEX DISCLOSURE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan yang Termasuk dalam Indeks LQ 45 Tahun 2010-2012)
Earnings management occurs due to a conflict of interest between shareholders and management. Discretionary accruals is a proxy of earning management, it is an accrual accounting method that provides flexibility for management to choose a particular accounting method. The main purpose of this resear...
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Main Authors: | , |
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Format: | Theses and Dissertations NonPeerReviewed |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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Online Access: | https://repository.ugm.ac.id/129920/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70329 |
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Institution: | Universitas Gadjah Mada |