PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
| Main Author: | NURMAYAKIN, AULIA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/1447/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/1447/2/COVER.pdf http://eprints.perbanas.ac.id/1447/3/BAB%20I.pdf http://eprints.perbanas.ac.id/1447/4/BAB%20II.pdf http://eprints.perbanas.ac.id/1447/5/BAB%20III.pdf http://eprints.perbanas.ac.id/1447/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/1447/7/BAB%20V.pdf http://eprints.perbanas.ac.id/1447/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/1447/ |
Daftar Isi:
- This study aimed to examine the effect of corporate governance mechanisms on earnings management. The variables tested in this study is corporate governance mechanism that consists of institutional ownership, managerial ownership, the proportion of independent commissioners, and the size of the board of management earnings as the dependent variable as measured by discretionary accruals. Sampling in this study using purposive sampling in accordance with the criteria set by the researchers by taking the population of manufacturing firms listed on the Indonesia Stock Exchange (BEI) in the years 2009-2011 and acquired 22 companies were used as samples. Analysis of the data used to analyze the influence of corporate governance mechanisms on earnings management is Linear Regression and processed using SPSS 16 with the test results indicate that the mechanisms of good corporate governance that consists of institutional ownership, managerial ownership, the proportion of the commissioners, and the size of the board of commissioners no effect on earnings management jointly or individually. Keywords: mechanisms of good corporate governance, Institutional Ownership, Managerial Ownership, Proportion Independent Commissioner, Management earnings.