lxlxoMl uill 33 U LA - Unissula

Judul Kegiatan Peneliti

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Pelalsana Nama Lengkap

NIDN

Jabatan Fungsional Program Studi Nomor HP Surel (e-mail) Anggota Peneliti (1) Nama Lengkap

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Perguruan

Tinggi

Institusi

Mita _fiika

ada) Nama Institusi

Mitra

Alamat

Penanggung Jawab Tahun Pelaksanaan Biaya Tahun Berjalan Biaya Keseluruhan

Mengetahui

Dekan FE

TNISSULA

HALAMAN ^PENGESAHAN

Model Corporate Governance Pada Perusahaan Keluarga Go Public

Di

Indonesia Menuiu Informasi Laba Yang Berkualitas

Dr INDRI KARTIKA MSi, Akt.

0613086401

Akuntansi 08122936ss0 indri@unissula.ac.id

SE

MAYA INDRIASTUTI M,Si.

06 1201 830

I

LINIVERSITAS ISLAM SULTAN AGUNG

Tahun

ke

1 dari rencana 1 tahun Rp. 45.900.000,00

Rp. 46.800.000,00

Semarang,4-12-2013,

I(etua Peneliti,

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lxlxoMl uill 33

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INDU KARTIKA M NiPAIIK

ISSULA

Abstract

Income is crucial information of financial statement for users because it has predictive values. Income can be a conflict source because of different intereset among majority shareholder, minority shareholder, creditors and other stakeholder. This research investigated agency problems in presenting income between majority shareholder and creditors mediated by corporate governance

The research applied non-financial company populations which had website facilities and were listed in Indonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 240 observations. The analytical data method used in this research was a multiple-regression, of which the degree of significance was 5%.

The result showed that family ownership influenced significantly negative towards income quality, leverage also influenced significantly negative toward income quality. Corporte governance structure and mechanism influenced significantly positive toward income quality. Family ownership and leverage give effect

significantly negative towards corporate governance mechanism. Family ownership influenced significantly negative towards corporate governance structure, but leverage make negative influenced towards corporate governance structure. The other hand, family ownership had negative influenced but not really significant towards leverage.

Keywords : Income Quality, Ownership Structure, Leverage and Corporate Governance