Saputra, Arjuna Mahameru Fajar Saga and Hastuti, Sri (2018) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. Kajian Akuntansi, 13 (1). pp. 70-83. ISSN 1907-1442
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Abstract
The purpose of this study was examining the effect of corporate governance mechanisms,
which include; institutional ownership, managerial ownership, the proportion of independent
board, and the size of the directors board on earning management. This study used a sample
of 35 companies listed in Indonesia Stock Exchange, using purposive sampling which
publishes fi nancial statements from 2010 up to 2012. Methods of analysis this study used
multiple regression and simple regression. The results this study indicated that (1) a signifi cant
positived effect of institutional ownership on earning management, (2) a signifi cant effected
of managerial ownership on earnings management, (3) the proportion of independent board
has no signifi cant effect on earnings management, (4) the size of the board directors is not
signifi cant effect on earning management, (5) as togethers institutional ownership, managerial
ownership, the proportion of independent board, and board size have a signifi cant effect on
earning management.
Keywords: Good Corporate Governance, Earning Management
| Item Type: | Article |
|---|---|
| Additional Information: | Good Corporate Governance, Earning Management |
| Subjek: | H Social Sciences > HG Finance |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:40 |
| Last Modified: | 26 Jun 2020 11:41 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22830 |
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