PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI
Abstract: This research was
aimed to investigate the effect of corporate govenance corelated with the
compositions of board of independent directors, the size of director boards,
audit committee and the size of the company to profit management happened in
banking company listed in Indoonesia stoct exchange. In this research, profit
management was measured by acrual estimate management ditected by Healy model
(1985). This model was thedevelopment of acrual prediction model with measuring
estimate acrual as the total acrual (Dechhow et al. 1995).The population of
thisresearchwas alltheIndonesianbanking companies listed in Indonesian stoct
exchange since 2008-2010. The data of corporate govenance and profit management
were got from annual report, finance accounts of each company got from
legitimate site of Indonesian stoct axchange
(www.idx.co.id). The analyzedcompanieswere 84 (28x3)
bankingcompanieslistedinIndonesianstoctexchangesince 2008-2010, andthe sampling
methodusedinthisresearchwas purposive sampling. The hypothesis of
thisresearchwas testedbydoubled linear regresion. The result of the testing
thehypothesiswas shownthatcorporategovenance variable correlated with
compositions of board of independent directors,the size of director boards,
audit committee and the size of the company simultaneously didn’t correlate to
the stoct exchange.
Key words: Corporate
Governance, Board of Independent Directors, The Size of Director Boards, Audit
Committee, The Size of the Company, and
Stoct Exchange
Penulis: M. Cholid Mawardi
Kode Jurnal: jpakuntansidd131430
