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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL INTERVENING

Intan Dewi, Rispantyo & Muhammad Rofiq Sunarko - Nama Orang;

The purpose of this research was: 1) analyzes the significance of the influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 2) Analyzing the significance of the effect of the mediation of the audit committee on the effect of managerial ownership structure and the size of the company towards the management of profits on construction and services real estate company in Indonesia stock exchange. Research methods using case studies, qualitative and quantitative data, the source data used and secondary data. Technique of data analysis used a classic assumption test and path analysis. The research results obtained conclusions: 1) there are no significant influence managerial and ownership structure of the company against the size of the audit committee on the company's construction and real estate in Indonesia stock exchange. 2) there is a significant influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 3) audit Committee mediate the influence of managerial ownership structure and the size of the company towards the management of profits on construction and services company real estate in Indonesia stock exchange.


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Informasi Detail
Judul Seri
jurnal akuntansi dan sistem teknologi informasi
No. Panggil
-
Penerbit
Surakarta : pusat pengembangan akuntasi prodi akuntansi fakultas ekonomi universitas slamet riyadi surakarta., 2016
Deskripsi Fisik
Halaman 88-98
Bahasa
Indonesia
ISBN/ISSN
1693-7635
Klasifikasi
-
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
volume 12 no 1 maret 2016
Subjek
managerial ownership structure, the size of the company, the audit com
Info Detail Spesifik
-
Pernyataan Tanggungjawab
-
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