PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN
LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK
INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
MANDAYANA, NURSHI
Subject
658.151 1 - MANAGEMENT ACCOUNTING
Datestamp
2017-05-15 10:19:54
Abstract :
Corporate Governance is the rules governing the relationship between shareholders, creditors, government, employees and the internal and external stakeholders relating to the rights and obligations merekadala regulate and control firms. Earnings management is one of the factors that reduce the credibility of the financial statements and can cause problems that can interfere with the users of financial statements figures presented. The purpose of this study was to analyze the effect of corporate governance on earnings management in manufacturing companies in Indonesia Stock Exchange (IDX) during 2008-2011. The factors studied were the Board of Directors, the Board of Commissioners of the Independent, Firm Reputation, and the Audit Committee Perusahaanr size. The research methodology used methods of descriptive analysis and statistical analysis methods. The data used are secondary data to 88 companies used in the study. The hypothesis examination was performed using the F test and t test, with a significance level (?) of 5%. Analyzing data used a statistical data processing software SPSS 16.00 for windows. Results from partial regression analysis for this study indicate that the board of directors, independent commissioners, KAP reputation, audit committee and firm size had no significant effect on earnings management. Keyword: corporate governance (board of directors), independent commissioners, KAP reputation, audit committee, size, and earning management
Corporate Governance is the rules governing the relationship between shareholders, creditors, government, employees and the internal and external stakeholders relating to the rights and obligations merekadala regulate and control firms. Earnings management is one of the factors that reduce the credibility of the financial statements and can cause problems that can interfere with the users of financial statements figures presented. The purpose of this study was to analyze the effect of corporate governance on earnings management in manufacturing companies in Indonesia Stock Exchange (IDX) during 2008-2011. The factors studied were the Board of Directors, the Board of Commissioners of the Independent, Firm Reputation, and the Audit Committee Perusahaanr size. The research methodology used methods of descriptive analysis and statistical analysis methods. The data used are secondary data to 88 companies used in the study. The hypothesis examination was performed using the F test and t test, with a significance level (?) of 5%. Analyzing data used a statistical data processing software SPSS 16.00 for windows. Results from partial regression analysis for this study indicate that the board of directors, independent commissioners, KAP reputation, audit committee and firm size had no significant effect on earnings management. Keyword: corporate governance (board of directors), independent commissioners, KAP reputation, audit committee, size, and earning management
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