Studi Pengaruh Good Corporate Governance Terhadap Praktik Earnings Management pada Perusahaan Terdaftar di PT Bursa Efek Indonesia
ABSTRACT: This research is
done for the purpose of finding out the effect of Good Governance practice can
reduce earnings management practice done by company. This research uses
companies registered in manufacture sector in Indonesia Stock Exchange
observation period 2005-2007 as samples.
Last sample used in this research is 384 years of observation. This research
uses OLS method. The result shows that only 2 variables have significant effect
to Earning Management practice which is CEO Duality and controlling shareholder
existence. Other independent variables such as independent commissioner and
audit committee and also shareholder coalition outside the controlling
shareholder don’t have any effect to earning management practice in the
company. Control variable like coverage analyst and debt don’t have any effect
either, to earning management practice existence.
Penulis: Werner R. Murhadi
Kode Jurnal: jpmanajemendd090176
