Article2012

MEKANISME CORPORATE GOVERNANCE DAN KUALITAS LABA

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This research tried to examine the influence of corporate governancemechanism, namely institutional ownership, managerial ownership, composition ofboard of commissioner and audit committee to earning quality. This research takessample from 40 companies in the manufacturing sector at the Indonesian StockExchange, which were published in financial report in the year 2006. The method ofanalysis of this research used mulyple linear regression.The result showed that onlyinstitusional ownership variable significant effect on earning quality. It indicates thatinstitusional ownership can be monitoring the activity management because thisinvestor is sophisticated investor and informed investor about companies, howevermanipulate earning caused by asymetric information can increased. Than, variablesmanagerial ownership, composition of board of commisioner, and audit committeenot significant effect on earning quality.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2006Mekanisme corporate governance, kualitas laba dan nilai perusahaan 2007Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan 2007PENGARUH KOMITE AUDIT TERHADAP KUALITAS LABA 2006Tiga Angka Laba Akuntansi: Mana yang Lebih Bermakna Bagi Investor?

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2020THE EFFECT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT 2017PRAKTIK KONSERVATISME AKUNTANSI MELALUI MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA 2018Pengaruh Konservatisme Akuntansi, Good Corporate Governance dan Pertumbuhan Perusahaan Pada Earnings Response Coefficient

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