PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA INDUSTRI PERBANKAN DI INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PARADISEA, CARINA HEURESTICA ASPARAGINA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 04:39:39
Abstract :
Earnings management is one of the consequences of information asymmetry in agency theory, this is because the manager (agent) knowing more information about the company managed . Earnings management actions produced financial statements that didn?t accordance with the actual situation. Good Corporate Governance (GCG) is a mechanism which is expected to create a climate of good governance in controlling earnings management practices . The aim of this study was to determine and analyze the effect of good corporate governance in terms of the composit score which consists of eleven indicators . The study sample met the criteria were 13 banking companies listed in Indonesia Stock Exchange during the period of 2008-2011. The sampling technique used was purposive sampling method , the number of observations were 51 . The analytical tool used in this study is the single Linear Regression . Based on the results of the individual tests , showed that GCG had no effect on earnings management . Keyword: Good Corporate Governance, Earning Management, and composit score
Earnings management is one of the consequences of information asymmetry in agency theory, this is because the manager (agent) knowing more information about the company managed . Earnings management actions produced financial statements that didn?t accordance with the actual situation. Good Corporate Governance (GCG) is a mechanism which is expected to create a climate of good governance in controlling earnings management practices . The aim of this study was to determine and analyze the effect of good corporate governance in terms of the composit score which consists of eleven indicators . The study sample met the criteria were 13 banking companies listed in Indonesia Stock Exchange during the period of 2008-2011. The sampling technique used was purposive sampling method , the number of observations were 51 . The analytical tool used in this study is the single Linear Regression . Based on the results of the individual tests , showed that GCG had no effect on earnings management . Keyword: Good Corporate Governance, Earning Management, and composit score
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