ANALISIS PENGARUH DARI MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Abstrak: The research aims to
see the impact of corporate governance mechanisms which consist of
institutional ownership variables, managerial ownership variables, the number
of board of directors variables and audit committee variables in accordance
with the regulation of Jakarta Stock Exchange (JSE) on earnings management. A
statistical technique used in this study is a statistical technique of multiple
regressions. The sample that companies
used in this study are
registered companies in the Jakarta Stock Exchange in 2004 and did
not belong to the period of industrial
enterprises of agriculture, mining,
property, transportation, finance,
services and construction. The results showed that the mechanism of corporate
governance that consists of variable institutional ownership, managerial
ownership variables, and the audit committee variables in accordance with the
regulation of the Jakarta Stock Exchange (JSE), have no significant effect on earnings
management. On the other hand, the corporate governance mechanism which
represented by the board of directors variables has a significant influence to
earnings management.
Keywords: Corporate governance
mechanisms, multiple regression, earnings management
Penulis: ARYA PRADIPTA
Kode Jurnal: jpakuntansidd110061
