PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2011-2013)
| Main Author: | Nuansa Senja, Ceria |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/11261/1/PENGARUH%20MEKANISME%20CORPORATE%20GOVERNANCE%20TERHADAP%20EARNING%20MANAGEMENT%20%28COVER-LAMPIRAN%20FULL%20TEXT%29.pdf https://eprints.untirta.ac.id/11261/ https://feb.untirta.ac.id/ |
Daftar Isi:
- The aim of this research is to investigate the influence of corporate governance mechanisms, and firm size to earning management. Corporate governance mechanisms that used in this research, such as: managerial ownership, meetings board of commissioner, independency board of commissioner, financial expertise audit committee and independency audit committee. The sample this research are manufacturing companies which were listed in Indonesia Stock Exchange in the year of 2011-2013. Total sample in this research are 102 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of corporate governance mechanisms and firm size to earning management. The results of this research indicate that independency audit committee had negative significant influence to earning management. Managerial ownership, meetings board of commissioner, independency board of commissioner, financial expertise audit committee and firm size had not significant influence to earning management.