Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Sektor Perbankan Yang Terdaftar DI BEI Tahun 2010 – 2013)
| Main Authors: | Kurnia Dwi Priyatma, ., Holiawati, . |
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| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Universitas Pamulang
, 2015
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| Subjects: | |
| Online Access: |
http://eprints.unpam.ac.id/950/1/Jurnal%20Ilmiah%20Akuntansi%20SI.%20Vol.3%20No.%201%20Januari%202015.pdf http://eprints.unpam.ac.id/950/ |
Daftar Isi:
- This study aimed to examine the effect of corporate governance mechanisms, which include; institutional ownership, independent commissioner size, the size of the board of directors, company size, and leverage to earnings management. The study also examined the consequences of earnings management. The methodology used in this research is quantitative method with data collection method is documentation technique in the form of financial statements (annual report). The sample in this study is a banking company that is listed on the Stock Exchange (the Indonesia Stock Exchange) in the period 2010-2013. The samples used were 26 companies taken through purposive sampling. The analytical method used is descriptive statistics, to answer the hypothesis using multiple regression test, multiple correlation test, coefficient determination test, t test, F test and classical assumption assisted using SPSS 22. These results indicate that (1) institutional ownership significantly affect earnings management, (2) the size of the independent directors do not significantly, (3) the size of the board of directors did not affect sigifikan to earnings management, (4) the size of the company's significant influence on earnings management, (5) leverage significant influence to earnings management, Keywords : good corporate governance, company size, leverage, and earnings management.