Suripto, Suripto and Supriyanto, Supriyanto (2019) Implementasi Tata Kelola Perbankan terhadap Kinerja Keuangan Perusahaan. Jurnal Keuangan dan Perbankan.

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Abstract

The purpose of this paper is to analyse implimentation of agency theory with testing influence of Independent Commissary, Committee audit influences for earning smanagement and positive accountancy theory (PAT) through examination of bonus of plan hypothsis, hypothsis debt, hypothsis cost political with testing influence Motivate Bonus,Motivasi Agreement Debt and variable control Size Measure Company to earning management of banking firm listed in Indonesia Stock Exchange 2010-2015. Data analysis by using model of regeresi data panel. Result of research indicate that Independent Commissary parsial have negative influennce of signifikant for earnings management, Committee Audit have negative influennce of signifikan to earnings management, Motivation Bonus have influennce not signifikan to earnings management, Motivation Agreement Debt have influennce not signifikan to earnings management, Size measure Company to control variable have nfluennce not signifikan to earnings management . By simultan Independent Commissary, Committee Audit, Motivate Bonus,Motivasi Agreement Debt and Size measure Company have influence signifikan for eaarnings management. Finding in this research of indication that motivation which developed in positive accountancy theory (PAT) irrelevant in earnings management, exactly management more is emphasizing at approach of agency theory that is mechanism of governance

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ilmu Sosial dan Ilmu Politik (FISIP) > Prodi Administrasi Bisnis
Depositing User:	SURIPTO
Date Deposited:	16 Oct 2019 03:03
Last Modified:	16 Oct 2019 03:03
URI:	http://repository.lppm.unila.ac.id/id/eprint/14485

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