PENGARUH MEKANISME GOOD CORPORATE GOVERNANACE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- The purpose of this study was to describe the influence of corporate governance mechanisms, is the proportion of independent commissioners, and the audit committee of managerial ownership on earnings management. This study take sample of 24 banking companies listed in Indonesia Stock Exchange (IDX) from 2009-2011. The analysis model used is multiple regression. The results of this study is the proportion of independent board positive effect on earnings management, audit committee negatively affect earnings management and managerial ownership on negative effect of earnings management. This is because the implementation of good corporate governance has not been fully implemented. Keywords: earnings management, the proportion of independent board, audit committee, managerial ownership