ANALISIS PENGARUH MEKANISME GOOD CORPORATE
GOVERNANCE, PROFITABILITAS DAN LEVERAGE
TERHADAP PRAKTEK MANAJEMEN LABA
(EARNING MANAGEMENT)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
NOVIYANTI, ELOK PUTRI
Subject
658.151 1 - MANAGEMENT ACCOUNTING
Datestamp
2017-07-04 07:22:41
Abstract :
This study aimed to examine the effect of good corporate governance, profitability, and leverage to earnings management practices. Good corporate governance represented by transparency, accountability, responsibility, independence and fairness. This study uses secondary data company in the category of state-owned enterprises listed on the Indonesia Stock Exchange. The sample is 33 companies in the category of SOEs with the period 2010-2012 through purposive sampling method. The data is taken from the 33 state-owned company listed on the Indonesia Stock Exchange in 2010 -2012. This is an empirical study using Partial Least Square (PLS) for data analysis. Based on the results of the study concluded that corporate governance and profitability beperngaruh significantly positively to earnings management. These results prove that good corporate governance and profitability may not be able to reduce the amount of earnings management. While leverage is shown to have a significant negative effect on earnings management. Keyword : Good corporate governance, profitability,leverage, earning management, PLS.
This study aimed to examine the effect of good corporate governance, profitability, and leverage to earnings management practices. Good corporate governance represented by transparency, accountability, responsibility, independence and fairness. This study uses secondary data company in the category of state-owned enterprises listed on the Indonesia Stock Exchange. The sample is 33 companies in the category of SOEs with the period 2010-2012 through purposive sampling method. The data is taken from the 33 state-owned company listed on the Indonesia Stock Exchange in 2010 -2012. This is an empirical study using Partial Least Square (PLS) for data analysis. Based on the results of the study concluded that corporate governance and profitability beperngaruh significantly positively to earnings management. These results prove that good corporate governance and profitability may not be able to reduce the amount of earnings management. While leverage is shown to have a significant negative effect on earnings management. Keyword : Good corporate governance, profitability,leverage, earning management, PLS.
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