ANALISIS TINDAKAN MANAJEMEN LABA SEBELUM DAN SESUDAH KEBIJAKAN GOOD CORPORATE GOVERNANCE(Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia)
| Main Author: | Wulandari, Niken |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/7037/1/ANALISIS_TINDAKAN_MANAJEMEN_LABA_SEBELUM_DAN_SESUDAH_KEBIJAKAN_GOOD_CORPORATE_GOVERNANCE.pdf http://eprints.umm.ac.id/7037/ |
Daftar Isi:
- This is an explanatory research, which is titled “Analysis of Earnings Management Practice Before and After Good Corporate Governance Policy (Study in Bank’s Companies Listed in Indonesia Stock Exchange)”. The purposes of this research are to know the differences of earnings management in public bank companies before and after Good Corporate Governance Policy that valid from Januari 2006. Earnings management represented by discretionary accrual counted by Modified Jones model. The sample of this research is all of public banks companies existed in Indonesia in the year of 2004-2007. Purposive sampling method was used to determain research sample. From this method, we have collected 88 observations from 22 public bank companies for 4 years. The hypothesis used is there’s significant differences of earnings management in public bank companies before and after good corporate governance policy. This research uses descriptive statistic to know how earnings management practice in both condition, and in order to know the differences, it uses paired sampel t-test. To complies the robustness result, the samples examined two times. The second test also paired sampel t-test, but with different sample’s period. From the descriptive statistic, we know that earnings management practice’s mean before good corporate governance policy is higher than earnings management practice’s mean after good corporate governance policy. For paired t-test, the first and the second test to director, the result shown that earnings management practice in public bank companies before and after the implementation of good corporate governance policy is not significantly different. Therefore, based on these results we can conclude that good corporate governance policy haven’t worked effectively to decrease the earnings management practice in public banking company in Indonesia.