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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

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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