ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Abstract: The research
concerning with earning management, has been conducted by many researcher. The
earning management topic has become interest jor many researcher because it's
urgency in .financial. This research is try to improve previous research
conducted by Wedari (2004) dan Midiastuty dan Machfoedz (2003), by involving
new variable, auditors quality, as GCG mechanism which yang proxied with
Bigfour Accountingfirm and non Big/our. The result is: Audit committee,
institutional and auditor quality doesll't have influence to earning
management, while commissioner board proportion and managerial ownership
influencing earning management.
Penulis: Elisabeth Andini H,
H. Sri Sulistyanto
Kode Jurnal: jpakuntansidd110177
