Articlediamond2017

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

14 citations0/0 files storedJurnal Reviu Akuntansi dan Keuangan

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

Abstract

This study aimed to determine the effect of Good Corporate Governance mechanism towardearnings management that is proxied with discretionary accruals (DTA). The GCG mechanismis proxied with managerial ownership (KM), institutional leadership (KI), independent board ofcommissioner (DKI) and independent audit committee (KAI). The sample used in this studywere 11 companies registered in CGPI for three years starting from 2013 to 2015.To knowwhether the above GCG variables have an effect on earnings management, multiple linearregression test using SPSS 2.1 program. The test results show that only managerial ownershipvariables has significantly influence to earnings management. While other variables such asinstitutional ownership (KI), independent board of commissioner (DKI), and independent auditcommittee (KAI) have no significant effect to earnings management.Keyword: Good Corporate Governance, managerial ownership, institusional leadership, independent board of commisioner, independent audit committee, earning management.

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References

2010Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya terhadap Manajemen Laba 2013THEORIES OF CORPORATE GOVERNANCE 2014PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT DAN KEPEMILIKAN MANAJERIAL PADA PERATAAN LABA 2012PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA 2016IDENTIFIKASI PENYEBAB KRISIS MONETER DAN KEBIJAKAN BANK SENTRAL DI INDONESIA: KASUS KRISIS TAHUN (1997-1998 DAN 2008)

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2021PRAKTEK MANAJEMEN LABA DI INDONESIA: KOMITE AUDIT, KOMISARIS INDEPENDEN, ARUS KAS OPERASI

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