Analisis Pengaruh Mekanisme Corporate Governance terhadap Earnings Management pada Perusahaan yang Melakukan Seasoned Eguity Offering (SEO) (Periode 2001-2005)

Hikmah, Khoirul and Ari, Sri Dwi (2009) Analisis Pengaruh Mekanisme Corporate Governance terhadap Earnings Management pada Perusahaan yang Melakukan Seasoned Eguity Offering (SEO) (Periode 2001-2005). Buletin Ekonomi: Jurnal Manajemen, Akuntansi, dan Ekonomi Pembangunan, 7 (2). pp. 169-182. ISSN 1410-2293

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Abstract

The purposes of the study are to examine empirically the relationship mechanism of corporate governance consists of managerial ownership, institutional ownership, board director, leverage, and issue earnings management Offering (SEO) company. Using. sampling of 83 manufacture companies during the periodeof 2001 until 2005.The compilation of data is done in Jakarta Stock Exchange corner UII, and Indonesian Capital Market Directory (ICMD). The analysis is done with multiple linear regression methode, regreited classical assumption examined, f-test, using SPSS version 12.0.The result show the first hypotesis, that is, managerial ownership has negatif relationship to earnings management at period before SEO is not significant. It' means the lower 0f percentage managerial ownership can,t create the lower earnings management. But, the second hypothesis, that is, institutional ownership has positif relationship to earnings management is significant. It's means the greater institutional ownership the greater of earnings manage! 'ent. The third hypothesis, board director has positif relationship to earnings manugemeni is not significant. While, the fourt hypothesis, that is, leverage has positif relationship to earnings management is significant. It's means, leverage can be control variable to examine relationship earnings management with corporate governance mechanism. The fifth hypothesis that is, freguency SEO as control variable fails to be proved. Implication this research is institutional ownership has positif relationship with earnings management and this relationship controlled by leverage.

Item Type:	Article
Uncontrolled Keywords:	SEO, managerial ownership, institutional Ownership. Earnings management, Issue
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Dr. SE MSi KHOIRUL HIKMAH
Date Deposited:	28 Apr 2023 02:24
Last Modified:	28 Apr 2023 02:24
URI:	http://eprints.upnyk.ac.id/id/eprint/34646

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