PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN
ABSSRACT: The objective of
this research is to examine the influence of corporate governance mechanism,
namely institutional ownership, managerial ownership, size of board, proportion
of independent board, size of audit committee and also another variable leverage
to earnings management. And examine the influence of corporate governance
mechanism and leverage to company performance. This research also examanines
concequensies of earnings management to corporate performance.The research used
secondary data in form of annual report which contained financial report’s
company who listed in IDX website from 2008 to 2010. Sample gathered by purposive
sampling method and give 198 companies for year 2008-2010. The method of
analysis of this research used multi regression. The results of this research
indicate that (1) The mechanism of corporate governance (managerial ownership,
board size,and proportion of independent board) effect on earnings management.
(2) Themechanism of corporate governance (institutional ownership and the
proportion of independent board) as well as the leverage effect on company
performance. (3) Earnings management influence on company performance. Earnings
management made manager of the financial statements will affect the company’s
performance.
Key words: Mechanisms of
Corporate Governance, Leverage, Earnings Management, Corporate Performance
Penulis: Heni Susilowati,
Triyono, Syamsudin
Kode Jurnal: jpmanajemendd110204
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