@phdthesis{katalog4052,
          author = {NOVI YANTI 12080647},
           month = {June},
           title = {PENGARUH MEKANISME CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA},
            year = {2012},
          school = {Universitas Kristen Duta Wacana},
        abstract = {The objective of this research is to examine the influence of corporate governance mechanisms, namely managerial ownership, board of commissioners, and audit committee; capital structure; and earnings growth on earnings quality (measured by earnings response coefficient / ERC). Sample of this research has 81 data which collected from manufacturing companies that listed in Indonesia Stock Exchange (IDX) since 2007 ? 2009. There are 2 models used, first model to determining Earnings Response Coefficient (ERC) and second model to examining factors that influence Earnings Response Coefficient (ERC). The result of this research show that : (a) managerial ownership has no influence on Earnings Response Coefficient (ERC); (b) board of commissioners (measured by board of commissioners meeting) has positive effect on Earnings Response Coefficient (ERC); (c) audit committee (measured by audit committee meeting) has no influence on Earnings Response Coefficient (ERC); (d) capital structure (measured by leverage ratio) has negative effect on Earnings Response Coefficient (ERC); (e) earnings growth (measured by market to book ratio) has no influence on Earnings Response Coefficient (ERC).},
             url = {https://katalog.ukdw.ac.id/4052/},
        keywords = {Corporate Governance (CG), Leverage, Market to Book Ratio,
Earnings Response Coefficient (ERC)}
}