Please use this identifier to cite or link to this item: https://repository.unej.ac.id/xmlui/handle/123456789/79277
Full metadata record
DC FieldValueLanguage
dc.contributor.authorMiqdad, M-
dc.contributor.authorWidiyanti, N.W-
dc.date.accessioned2017-02-16T02:07:16Z-
dc.date.available2017-02-16T02:07:16Z-
dc.date.issued2017-02-16-
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/79277-
dc.descriptionFakultas Ekonomi Universitas Jember Jl. kalimantan 37 Jemberen_US
dc.description.abstractGood Corporate Governance (GCG) is one alternative to eliminate earnings management (as proxy for usefulness of accounting information). The existence of GCG elements is expected to improve the quality of GCG implementation. The study based on three grand theories namely agency theory, signalling theory and positive accounting theory. The objectives of the study were to analyze: (1) the impact of corporate governance structure and (2) the effect of the political cost (asset size as proxy) on earnings management, (3) the impact of earnings management on earnings response coefficient (ERC). The samples of the study were 122 public firms-non financial industry listed on Indonesian Stock Exchange in 2010-2014. The research data were processed by Statistical Package for Social Science (SPSS). The result of the study was that institutional ownership, management ownership and the proportion of the board independen commisioners were as variables that significantly had an influence on usefulness of accounting infomation that proxied by earnings management. The total of board commisioners and asset size wereasvariables that do not affect to earnings management. Meanwhile, the main finding of the study was that earnings management as a signal could be responded by markets (investor or potential investor) which showed that earnings management affect ERCen_US
dc.description.sponsorshipHibah Fundamental 2016en_US
dc.language.isoiden_US
dc.relation.ispartofseriesHibah Fundamental;2016-
dc.subjectEarnings managementen_US
dc.subjectagency theoryen_US
dc.subjectsignalling theoryen_US
dc.subjectpositive accounting theoryen_US
dc.subjectearnings response coefficienten_US
dc.subjectusefulness accounting informationen_US
dc.subjectcorporate governanceen_US
dc.subjectpolitical costen_US
dc.titleANALISIS STRUKTUR CORPORATE GOVERNANCE DAN DISCLOSURE DALAM UPAYA MENINGKATKAN USEFULNESS INFORMASI AKUNTANSI BAGI PELAKU PASAR MODAL DI BURSA EFEK INDONESIAen_US
dc.typeOtheren_US
Appears in Collections:LRR-Hibah Fundamental

Files in This Item:
File Description SizeFormat 
Abstrak dan Executive Summary HF_2016_M.MIQDAD.pdf502.76 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.