Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia
The aim of this research is to know the influence of corporate governance mechanism to ernings management at property and real estate enterprises which are listed in Indonesian Stock Exchange in period 2007-2009. Corporate governance mechanism in this research is represented by institutional ownership, board of commissioner, independent commissioner and audit committe.The population of this research consists of 42 enterprises by using purposive sampling method as the sampling method, then, there are 14 companies as the object of the research that means 48 unit analysis ( 14 x 3 years observation). Data that used in this research are annual report and financial reporting of each company that published in website www.idx.co.id. The hypotheses of this research is tested by using linier doubel regression.The result of this research shows that institutional ownership variable had negative significant influence to earnings management, board of commissioner variable had positive significant influence to earnings management, audit committe variable had positive significant influence to earnings management and independent commissioner variable had not influence to earnings management.
Year of publication: |
2011-06-28
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Authors: | Sertauli Novalina S. |
Other Persons: | Maksum, Azhar (contributor) |
Subject: | Manajemen Laba | Kebijakan Institusional | Dewan Komisaris | Komisaris Independen | Komite Audit |
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