Nanik Witasari, 0835030716 and Badjuri, Achmad (2012) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA. Students' Journal of Accounting and Banking , 1 (1).
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Abstract
This research is a test and analyze the influence of institutional ownership, managerial ownership, leverage independent commissioner, and the profitability of earnings management in a manufacturing company that went public in Indonesia. The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling technique. According to established criteria there were 26 samples of analytical technique used is multiple regression. The results suggest that Leverage and Profitability has a positive effect on earnings management. As for institutional Ownership. Managerial ownership and The proportion of independent board of management had no effect on earnings management.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | institutional ownership, managerial ownership, leverage independent commissioner, profitability and earnings management |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | ?? JurnalAk ?? |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 08 Nov 2012 02:06 |
| Last Modified: | 11 Nov 2012 03:16 |
| URI: | http://eprints.unisbank.ac.id/id/eprint/1144 |
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