Artikel Ilmiah : C1L007015 a.n. MITA WIYANTI PUTRI
| NIM | C1L007015 |
|---|---|
| Namamhs | MITA WIYANTI PUTRI |
| Judul Artikel | THE EFFECT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT (Study On Banking Companies Listed In Indonesia Stock Exchange) |
| Abstrak (Bhs. Indonesia) | This research entitled The Effect Of Corporate Governance On Earnings Management (Study On Banking Companies Listed In Indonesia Stock Exchange. The aims of this research are to obtain empirical evidence about the influence of institutional ownership on earning management, the influence of board of commissioner on earning management, the influence of proportion of independent commissioner on earning management, the influence of size of public accountant office on earning management and the influence of company size on earning management. The populations in this study are all banking companies listed in Indonesia Stock Exchange (IDX). Company data in this study were obtained by using purposive sampling method. Data Analysis Techniques used Multiple linear regression equation. The conclusions are : 1. The negative effect of institutional ownership on earnings management is not evident, which means that institutional ownership has no effect in reducing earnings management practices. 2. The board size has positive effect on earnings management is not evident, which means that the board size does not affect to earnings management. 3. The proportion of independent commissioners negatively affect earnings management is evident, which means that the proportion of independent commissioners effect in reducing management practices profit . 4. The size of the firm negatively affect earnings management is not evident, which means that the firm size has no effect on earnings management. 5. The negative effect of firm size on earnings management is evident, which means that the effect of firm size on earnings management. Based on the limitations of this study, it is for further study presented several improvement suggestions, adding the observation period, the population, and the sample to obtain more concrete results on the application of corporate governance. For further research needs to add another variable that is not used in this research. |
| Abtrak (Bhs. Inggris) | This research entitled The Effect Of Corporate Governance On Earnings Management (Study On Banking Companies Listed In Indonesia Stock Exchange. The aims of this research are to obtain empirical evidence about the influence of institutional ownership on earning management, the influence of board of commissioner on earning management, the influence of proportion of independent commissioner on earning management, the influence of size of public accountant office on earning management and the influence of company size on earning management. The populations in this study are all banking companies listed in Indonesia Stock Exchange (IDX). Company data in this study were obtained by using purposive sampling method. Data Analysis Techniques used Multiple linear regression equation. The conclusions are : 1. The negative effect of institutional ownership on earnings management is not evident, which means that institutional ownership has no effect in reducing earnings management practices. 2. The board size has positive effect on earnings management is not evident, which means that the board size does not affect to earnings management. 3. The proportion of independent commissioners negatively affect earnings management is evident, which means that the proportion of independent commissioners effect in reducing management practices profit . 4. The size of the firm negatively affect earnings management is not evident, which means that the firm size has no effect on earnings management. 5. The negative effect of firm size on earnings management is evident, which means that the effect of firm size on earnings management. Based on the limitations of this study, it is for further study presented several improvement suggestions, adding the observation period, the population, and the sample to obtain more concrete results on the application of corporate governance. For further research needs to add another variable that is not used in this research. |
| Kata kunci | Corporate Governance, Earnings Management |
| Pembimbing 1 | Dra. Triani Arofah, M.Si, Ak.CA |
| Pembimbing 2 | Poppy Dian Indira Kusuma M.Si, Ak |
| Pembimbing 3 | |
| Tahun | 2014 |
| Jumlah Halaman | 20 |
| Tgl. Entri | 2015-02-13 10:02:36.774959 |