CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA
Abstract: The aims of the
research are to find out (1) influence of corporate governance which is
arecategorized into managerial ownership, institutional ownership, board size,
boardcomposition of independent commissioners, and audit committees on earnings
management,(2) influence of firm size on earnings management, (3) influence of
leverage on earningsmanagement. This study drew 28 samples from manufacturing
companies listed in IndonesiaStock Exchange with a purposive sampling
technique. The research data was collected fromannual reports within a period
2006 to 2009 of the Capital Market Reference Centre ofIndonesian Stock
Exchange. The method of analysis was multiple linear regressions. Theresults of
the study indicated that (1) corporate governance with managerial
ownership,board composition of independent commissioners, and audit committee
had significantnegative influence on earnings management, while institutional
ownership and board size hadsignificant positive influence on earnings
management, (2) firm size had significant negativeinfluence on earnings
management, (3) leverage had not significant influence on earningsmanagement.
Penulis: Robert Jao, Gagaring
Pagalung
Kode Jurnal: jpakuntansidd110232
