Pengaruh Kecakapan Manajerial Terhadap Praktik Manajemen Laba Dengan Corporate Governance Sebaga Variabel Pemoderasi
Abstract: The purpose of this
research is to examine the influence of managerial capability on earning
management. This research also examines the role of corporate governance,
comprising of the proportion of independent commissioner board, institutional
ownership and managerial ownership in moderating the influence of managerial
capabilities towards earning management.
This research uses secondary data of 42 manufacturing companies that are
listed in Indonesian Stock Exchange and published annual report from 2009-2011.
This research measures managerial capabilities using Data Envelopment Analysis
(DEA). Earning management is measured using modified Jones Model. This research
uses multiple linear regressions to test the effects of managerial capabilities
on earning management. It consists of two regression models (using moderating
variable: corporate governance; the proportion of independent commissioner
board, institutional ownership and managerial ownership).
The result of this research shows that managerial capabilities are
significantly influence earning management. It also shows that the proportion
of independent commissioner board, institutional ownership and managerial
ownership are unable to moderate the influence of management capabilities on
earning management.
Keywords: Managerial
Capability, DEA, Earnings Management, Corporate Governance, proportion of
independent commissioner board, institutional ownership, managerial ownership
Penulis: Annas Budi Wicaksono,
Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd131067
