Pengaruh Corporate Governance, Struktur Kepemilikan, dan Ukuran Perusahaan terhadap Manajemen Laba

Kusumawardhani, Indra (2012) Pengaruh Corporate Governance, Struktur Kepemilikan, dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 9 (1). pp. 41-54. ISSN 1693-7635

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Abstract

This research examine whether corporate governance, ownership structure, firm size affects earnings management on manufacturing companies listed in Indonesia Stock Exchange during 2006-2012. 32 samples obtained with purposive sampling. Result show that corporate governance, ownership structure and firm size simultaneously affected earnigs management. Corporate governance and institutional ownership do not patially affect earnings management, while manaherial ownership and firm size negatively affect earnings management. Keywords: Corporate Governance, Institutionla ownership, managerial ownership, firm size, earnings management.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SE MSc. Ak Indra Kusumawardhani
Date Deposited: 25 May 2018 04:29
Last Modified: 25 May 2018 04:30
URI: http://eprints.upnyk.ac.id/id/eprint/15187

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