Daftar Isi: PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2010

Daftar Isi:

This study aimed to determine the effect of the implementation of good corporate governance on earnings management. Implementation of good corporate governance is proxied by managerial ownership, board of directors, independent directors, audit committee size and institutional ownership. Earnings management in this study was measured by discretionary accruals modified Jones model. Population of this study is that banking companies listed in Indonesia Stock Exchange (IDX) in 2010-2012. Samples were 30 banking companies with the observation period is 2010-2012. So a total of 90 observations are banking company. Techniques of data analysis done by hypothesis testing using multiple linear regression method. The results showed that managerial ownership, board of directors, independent directors, audit committee size and institutional ownership has no significant effect on earnings management.