Pengaruh Kepemilikan Manajerial, Praktik Corporate Governance Dan Kompensasi Bonus Terhadap Pengelolaan Laba (Earnings Management) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012)
Abstract: This research aimed
to get empirical eviden of the effect of managerial ownership, corporate
governance practices and bonus compensation on earnings management (empirical
study on companies listed on the Bursa Efek Indonesi). Proxy used was the
discretionary accrual (DA) for earnings management, proportion of independent
board of commissioners, the audit committee composition and audit quality for
corporate governance practies, and dummy for bonus compensation.
This type of research was the causative. The population was all
manufacturing companies listed in Bursa Efek Indonesia during the 4 years from
2009 to 2012, while the sample was determined by purposive sampling to obtain a
sample of 22 companies. The secondary data was obtained from www.idx.co.id. The
data collection technique was the engineering documentation. Analysis of
research used was panel data regression analysis.
The empirically result showed that; (1) managerial ownership has no
effect on earnings management, (2) proportion of independent board of
commissioners has no effect on earnings management, (3) the audit committe
composition has no effect on earnings management, (4) audit quality has no
effect on earnings management, and (5) bonus compensation has no effect on
earnings management.
Based on result, (1) it suggested
for further research to try to examine or observe in other companies
listed on the Stock Exchange and length
the study period and (2) for investors, it can be used as consideration in making
decisions that companies which have a low level of earnings management have a
lower level of investment risk.
Key Words: Earnings
Management, Proportion of Independent Boards of commissioners, Audit Committe,
Audit Quality, and Bonus Compensation
Penulis: Fauziah Fitri
Kode Jurnal: jpakuntansidd150502
