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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 9, November 2013, Hlm. 41-54

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DALAM MEMBATASI PRAKTIK MANAJEMEN LABA

SIGIT SUSILO BROTO

STIE Trisakti
sigit@stietrisakti.ac.id

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL15/PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DALAM MEMBATASI PRAKTIK MANAJEMEN LABA

ABSTRACT:

The objective of this study is to investigate institutional ownership, management ownership, board size of directors, debt to equity ratio, auditor’s independency, auditor’s reputability on earnings management. This study used data of 52 manufacturing companies listed in Indonesia Stock Exchange and the data were collected through purposive sampling method during the research period 2009 until 2011. The method of managing the data involve multiple linear regression hypothesis tested. The result of this analysis showed that board size of directors and debt to equity ratio had influence on earnings management practice, but institutional ownership, management ownership, auditor’s independency, and, auditor’s reputability did not have influence on earnings management.

Keyword :Institutional Ownership, Management Ownership, Board Size of Directors, Debt to Equity Ratio, Auditor’s Independency, Audior’s Reputability, and Earnings Management.
 
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