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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

PENGARUH PENERAPAN TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA

ARYA PRADIPTA, TEGUH SISWANTO

STIE Trisakti
arya@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/PENGARUH PENERAPAN TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA

ABSTRACT:

The purpose of this research is to get empirical evidence from board of commissioner, managerial ownership, firm size, leverage, growth, return on assets and board independence as independent variable to earnings management as dependent variable at non financial company in Indonesia. Finance listed on the Indonesia Stock Exchange during 2012-2014 as a population. There are 57 companies that fit the criteria by using purposive sampling method. The research model used is multiple regression analysis. The results of this study indicate that managerial ownership, leverage and return on assets that have influence on earnings management, while other variables such as board of commissioners, firm size, growth, board independence have no effect on earnings management practices within the company.

Keyword :Earnings management, Discretionary Accrual, corporate governance, firm characteristic
 
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