PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012)
Abstract: The purpose of this
study was to examine the effect of corporate governance on the earnings
management. Indicators used to measure
corporate governance mechanisms in this study is the managerial
ownership,institusional ownership, audit quality, and meeting frequency of
audit comittee. While, earning management as the dependent variable was
measured using a cash flow statement approach.
This study uses secondary data with entire population of manufacturing
companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. The method used to determine the sample using
purposive sampling. The analytical
method used is multiple linear regression, regression testing prior to first
tested the classical assumptions.
The results of hypothesis testing showed that the managerial ownership
did not significantly affect earnings management .Other result, institusional ownership and
audit quality showed negatively affects
the earning management. While, the frequency of meetings of audit comittee
showwed positively effect on earnings management.
Penulis: Annastacya Maria
Bonita, Rahardja
Kode Jurnal: jpakuntansidd141151
