Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Intervening
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Institusion

Universitas Katolik Musi Charitas

Author

Ningsih, Anastasia Rini Prapti

Subject

H Social Sciences (General) 

Datestamp

2019-03-05 06:26:20 

Abstract :
The objective of this research is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, presence of independent of commissioner, size of commissioner, and size of audit committee to earnings management. This research also exmanines the influence concequensies of earning management to financial performance. This research used samples from 57 companies listed on Indonesia Stock Exchange (IDX), by using purposive sampling which were published financial report among 2007-2009. The method of analysis of this research used multi regression and single regression. The results of this research show that (1) managerial ownership had not significant influence to earnings management, (2) institutional ownership had not significant influence to earnings management, (3) presence of independent of commissioner had not significant influence to earnings management, (4) size of commissioner had not significant influence to earnings management, (5) size of audit committee had not significant influence to earnings management, and (6) earnings management had not significant influence to financial performance. 

File :
EA-2012-081281-cover.pdf
EA-2012-081281-abstract.pdf
EA-2012-081281-complete.pdf
EA-2012-081281-summary_id.pdf
EA-2012-081281-tableofcontent.pdf
EA-2012-081281-chapter1.pdf
EA-2012-081281-chapter2.pdf
EA-2012-081281-chapter3.pdf
EA-2012-081281-chapter4.pdf
EA-2012-081281-conclusion.pdf
EA-2012-081281-reference.pdf
EA-2012-081281-attachment.pdf