Earning Management Essay

5841 words - 23 pages

OWNERSHIP STRUCTURE DAN EARNINGS
MANAGEMENT PADA EMERGING MARKETS:
KASUS DI INDONESIA
SKRIPSI
Diajukan sebagai salah satu syarat untuk menyelesaikan Program Sarjana (S1) pada Program Sarjana Fakultas Ekonomi
Universitas Diponegoro
Disusun oleh :
KARNO BASUSENO
NIM. C2C605201
FAKULTAS EKONOMI
UNIVERSITAS DIPONEGORO
SEMARANG
2010

1
PERSETUJUAN SKRIPSI
Nama Penyusun : Karno Basuseno
Nomor Induk Mahasiswa : C2C605201
Fakultas/Jurusan : Ekonomi/Akuntansi
Judul Skripsi : OWNERSHIP STRUCTURE
DAN EARNINGS
MANAGEMENT PADA
EMERGINGMARKET: KASUS
DI INDONESIA
Dosen Pembimbing : Anis Chariri M.Com., Ph.D., Akt
Semarang, Oktober 2010
Dosen Pembimbing,
Anis Chariri M.Com., Ph.D., Akt NIP. 196708091992022001

2
PENGESAHAN KELULUSAN SKRIPSI
Nama Penyusun : Karno Basuseno
Nomor Induk Mahasiswa : C2C605201
Fakultas/Jurusan : Ekonomi/Akuntansi
Judul Skripsi : Ownership Structure dan Earnings
Management pada Emerging Markets:
Kasus di Indonesia
Dosen Pembimbing : Anis Chariri M.Com.,Ph.D., Akt
Telah dinyatakan lulus ujian pada tanggal 12 November 2010
Tim Penguji,
1. Anis Chariri M.Com.,Ph.D., Akt
………………………………
2. Drs. Raharja, M.Si, Akt
…………………………………
3. Drs. M. Didik Ardiyanto, M.Si, Akt
…………………………………

3
PERNYATAAN ORISINALITAS SKRIPSI
Yang bertanda tangan di bawah ini saya, Karno Basuseno, menyatakan bahwa skripsi dengan judul: Ownership Structure dan Earnings Management pada Emerging Markets: Kasus di Indonesia, adalah hasil tulisan saya sendiri. Dengan ini saya menyatakan dengan sesungguhnya bahwa dalam skripsi ini tidak terdapat keseluruhan atau sebagian tulisan orang lain yang saya ambil dengan cara menyalin atau meniru dalam bentuk rangkaian kalimat atau simbol yang menunjukkan gagasan atau pendapat atau pemikiran dari penulis lain, yang saya akui seolah-olah sebagai tulisan saya sendiri, dan/atau tidak terdapat bagian atau keseluruhan tulisan yang saya salin, tiru, atau yang saya ambil dari tulisan orang lain tanpa memberikan pengakuan penulis aslinya. Apabila saya melakukan tindakan yang bertentangan dengan hal tersebut di atas, baik disengaja maupun tidak, dengan ini saya menyatakan menarik skripsi yang saya ajukan sebagai hasil tulisan saya sendiri ini. Bila kemudian terbukti bahwa saya melakukan tindakan menyalin atau meniru tulisan orang lain seolah- olah hasil pemikiran saya sendiri, berarti gelar dan ijasah yang telah diberikan oleh universitas batal saya terima.
Semarang, Oktober 2010
Yang membuat pernyataan,
Karno Basuseno C2C605201

4
ABSTRACT
This study aims to analyze and provide empirical evidence of the influence of ownership structure on earnings management. The hypothesis (1) There are negative effects of insider ownership on earnings management, (2) There is a negative effect of...

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