JURNAL BISNIS DAN AKUNTANSI
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KONSEKUENSI NILAI PERUSAHAAN
RICARDO S WIRJAWAN
The purpose of this research is to examine the effect of corporate governance, such as, institutional ownership, managerial ownership, presence of independent of director, size of director and firm size to earnings management. This research also examine the influence consequences of earnings management to firm value. The sample in this research consist of 33 manufacturing companies that have been listed in Indonesia Stock Exchange (BEI) from period 2009 until 2011. Samples selected based on purposive sampling method. This study uses multiple regression method and simple regression method. The results of this research indicates that institutional ownership, managerial ownership, presence of independent of director, firm size do not significant influence to earnings management. Only size of director that have significant influence to earnings management. The result of this research also indicates that earnings management do not significant influence to firm value.Keyword :Institutional Ownership, Managerial Ownership, Presence of Independent of Director, Size of Director, Firm Size, Earnings Management, Firm Value.