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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 4, November 2013, Hlm. 67-86

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

LIE YUNG YUNG

STIE Trisakti
lieyung@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

This research seeks to examine the association between corporate governance and earnings management. The aim of this research is to find the empirical evidence of corporate governance to earnings management. The in- dependent variables i.e. Board of Directors, Proportion of Independent Com- missioner, Audit Committee, Institutional Ownership, Auditing Firm’s Size, Au- ditor’s Independency, and Profitability.This research uses purposive sampling method with 65 data of manufacturing companies listed in Indonesia Stock Ex- change from 2009 until 2012. The tools analysis used in this research is multiple linear regression. The result of this study shows that Board of Directors, Pro- portion of Independent Commissioner, Audit Committee, Institutional Owner- ship, Auditing Firm’s Size, Auditor’s Independency, and Profitability did not have significant influence toward earnings management.

Keyword :Earnings Management, Corporate Governance, Indonesia Stock Ex- change, Empirical Evidence.
 
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