PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- The objective of this research is to the examine the effect of corporate governance mechanism which consist of board of commissioners size, board od independent commissioners composition, audit committee, managerial ownership and institutional ownership towards earning management of banking companies listed in Indonesian Capital Stock Exchange from 2008 up to 2010. The method to determine the sample in this research is purposive sampling. There are 16 go public banking companies listed in Indonesian Capital Stock Exchange from 2008 to 2010. This research used secondary data which is annual report obtained from idx.co.id. This research used multiple regression analysis to examine the effect of board of commissioners size, board od independent commissioners composition, audit committee, managerial ownership and institutional ownership towards earning management measured by using Beaver and Engel (1996) method. The results of this research showed that board of independent commissioners composition as good corporate governance mechanism indicators has a positive significant effect towards earning management. Keyword: corporate governance, board of commissioners size, board of independent commissioners composition, audit committee, managerial ownership, institutional ownership, earning management