Article2016

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA

155 citations0/0 files stored

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

This study aims to examine the effect of corporate governance on earnings management practices in the banking industry that are listed in the Indonesia Stock Exchange (ISX). Corporate Governance Mechanisms used in this study is the internal mechanism. The population used in this study is a banking company public limited company and the national private banking companies listed on the Indonesia Stock Exchange (ISX) in 2008-2010. Research data obtained from ISX and Indonesian Capital Market Directory (ICMD) where there are 31 companies listed on the Stock Exchange of banking during the period 2008-2010. Sample selection is done by purposive sampling method. Of the sampling method, collected 66 observations from 24 companies that went public banking / 3 years. By using simple regression analysis as a method of research, the results showed that the mechanism of corporate governance have an insignificant effect on earnings management in banking companies go public are detected by using a specific model of accrual of Beaver and Engel (1996). The results of these studies indicate that the mechanism of corporate governance by the banking company is not effective in reducing earnings management practices. Therefore, based on the results of this study concluded that corporate governance mechanisms do not work effectively in improving the performance of the banking company. Keywords: Corporate Governance, Internal Mechanisms, Earnings Management

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 155 citations exist upstream.

Cited by

2017Asimetri Informasi, Leverage, dan Ukuran Perusahaan pada Manajemen Laba 2013PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA 2016PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING 2020The Role Of Corporate Governance On Earnings Quality From Positive Accounting Theory Framework 2016Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan 2019Struktur modal, profitabilitas, dan nilai perusahaan: Efek moderasi Good Corporate Governance 2019Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi 2017Pengaruh kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan ukuran dewan komisaris terhadap manajemen laba serta implikasinya terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2012-2014

Imported from OpenAlex (CC0) — nothing here is generated.