PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009 – 2012
Daftar Isi:
- ABSTRACT Leli Novita Sari , 2014 ; The Effect of Institutional Ownership , Firm Size , and Corporate Governance On Earnings Management: Evidence From Manufacture Firm Listed in Indonesia Stock Exchange In 2009-2012 . Skripsi , Jakarta : Concentration of Finance Management , Study Program of Management , Department of Management , Faculty of Economics , State University of Jakarta . The purpose of this study is to know the effect of institutional ownership , firm size and corporate governance on earnings management in firm listed in Indonesia Stock Exchange In 2009-2012 . The sample of 59 companies . The research model in this study employs panel data analysis with random effect approach . The empirical results show that institutional ownership and firm size have negative and significant effect on earnings management , but the board of commissioners and the audit committee have negative and not significant on earnings management . Keywords : Institutional Ownership, Firm Size , The Board of Commissioners , Audit Committee, Earnings Management , Manufacture Firm.