PENGARUH STRUKTUR KEPEMILIKAN DAN GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ARROZI, MUHAMMAD FAKHRUDDIN
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-05 04:11:42
Abstract :
The objective of this research is to examine the influence of ownership structure and good corporate governance on the earnings management in the consumer goods sector companies listed on the Indonesian Stock Exchange period 2012- 2014. Number of samples are 45 companies with a sampling technique using purposive sampling. The independent variable of this study is the ownership structure by using the indicators of managerial ownership, institutional ownership, public ownership, and the independent variable of good corporate governance is using the indicator independent directors, audit committee, board of directors, and also the dependent variable of this study is earnings management is measured using value discretionary accruals. Technique data analysis consisted of descriptive analysis and statistical analysis were processed using SmartPLS version 2.0 M3 program. The model was evaluated by the measurement model (outer model) and the structural model (inner model). Results of this study are: (1) The ownership structure has no significant negative effect on earnings management, (2) Good corporate governance has significant negative effect on earnings management. Keywords: ownership structure, good corporate governance and earnings management.
The objective of this research is to examine the influence of ownership structure and good corporate governance on the earnings management in the consumer goods sector companies listed on the Indonesian Stock Exchange period 2012- 2014. Number of samples are 45 companies with a sampling technique using purposive sampling. The independent variable of this study is the ownership structure by using the indicators of managerial ownership, institutional ownership, public ownership, and the independent variable of good corporate governance is using the indicator independent directors, audit committee, board of directors, and also the dependent variable of this study is earnings management is measured using value discretionary accruals. Technique data analysis consisted of descriptive analysis and statistical analysis were processed using SmartPLS version 2.0 M3 program. The model was evaluated by the measurement model (outer model) and the structural model (inner model). Results of this study are: (1) The ownership structure has no significant negative effect on earnings management, (2) Good corporate governance has significant negative effect on earnings management. Keywords: ownership structure, good corporate governance and earnings management.
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