PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA DI INDONESIA (STUDI KASUS PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2005-2007)
Abstract: Purpose of this
research is to find the empirical proof that the board composition, board size,
the existence of audit committees, company size and managerial ownership
affects some earnings management. With Corporate Governance in the company are
expected to affect corporate earnings management actions. This research uses
the entire population of IDX services company in the year 2005-2007, using
purposive sampling techniques sampling the sample obtained by 25 companies. The
results using multiple regression analysis is the composition of the board of
commissioners, the overall effect of revenue management. This is evidenced by
the significance value of 0.002 <0.05. Board size effect on earnings
management. This is evidenced by the significance 0.018 <0.05. Audit
committees have no effect on earnings management .. This is evidenced by the
significance 0.236> 0.05. Size does not affect the company’s revenue
management, as evidenced by the value of significance 0.222 <0.05.
Managerial ownership has no effect on earnings management, as evidenced by the
significance value of 0.581> 0.05.
Keywords: Composition of the
Board of Commissioners; Board Size; Existence of Audit Committee; Company Size;
Managerial Ownership; Earnings Management
Penulis: Sentot Imam, Wahyono
Wahyono
Kode Jurnal: jpakuntansidd120538
