PENGARUH KINERJA PERUSAHAAN, EARNING MANAGEMENT TERHADAP CORPORATE GOVERNANCE REPORTING DENGAN VARIABEL MODERATING CEO TENURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

AFIATI, NUR (2017) PENGARUH KINERJA PERUSAHAAN, EARNING MANAGEMENT TERHADAP CORPORATE GOVERNANCE REPORTING DENGAN VARIABEL MODERATING CEO TENURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to test effect of company performance, earning management toward corporate governance reporting with variable of moderating CEO tenure. Its independent variables were the company performance and earning management whereas the dependent variable was corporate governance reporting and variable of moderating CEO tenure. The object research was manufacture companies listed in Indonesia Stock Exchange (BEI). The researcher used 82 samplesand the data collection technique was purposive sampling, while its data analysis techniques were descriptive statistics test, regression test with absolute difference method, classical assumption test, and hypothesis test. The analysis result shows existence of positive impact on the companies performance toward corporate governance reporting, In the other hand, there is a positive significant impact on earning management toward corporate governance reporting, then the impact of companies performance toward corporate governance reporting will continuously desrease with the addition of CEO tenure period and the impact of earning management toward corporate governnace reporting was with decreasing earning management action by CEO having longer tenure period.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Wida Purwidianti, S.E., M.Sc.
Uncontrolled Keywords: corporate governance reporting, company performance, earning management, CEO tenure
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Nur Hardiansyah
Date Deposited: 12 Apr 2017 03:47
Last Modified: 19 May 2017 03:24
URI: http://repository.ump.ac.id/id/eprint/1532

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