ANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERBANKAN
Abstract: This study aimed to
analyze the effect of the application of corporate governance, ownership
structure, and firm size on earnings management. This study used the entire
population of the banking sector companies listed on the Indonesia Stock
Exchange in 2009 and 2010. Sampling was done by purposive sampling technique
and obtained samples used in this study were 26 companies. The method of
analysis used in this study is multiple regression. This study used the
dependent variable (earnings management) and the independent variables (the
proportion of independent board, audit committee, auditor quality, managerial
ownership, institutional ownership, and firm size) and control variable
(leverage). The results showed that the proportion of independent board and
auditor quality have significantly negative effect against earnings management.
Audit committee, managerial ownership, and institutional ownership are not
significant against earnings management. Firm size has significantly positive
effect on earnings management.
Keywords: Earnings management,
the proportion of independent board, audit committee, auditor quality,
managerial ownership, institutional ownership, and firm size
Penulis: Andra Zeptian, Abdul
Rohman
Kode Jurnal: jpakuntansidd131095
