PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Frischa Faradilla Arwinda Mongan Ni Nyoman Ayu Suryandari Anggito Pembonan

Sari


The Impact of Corporate Governance Mechanism on Earnings Management. The study was conducted in order to find out the impact of corporate governance mechanism with proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure on the earnings management of manufacturing company listed in the BEI in the periode of 2013-2016. This study used the Modified Jones model to calculate discretionary accruals becomes a proxy of earnings management. It was a quantitative study involving a secondary data obtained from BEI in a form of financial report presented in 2013-2016. The techniques of data analysis implemented consisted of normality testing, multicolinearity test, autocorrelatioan test, heteroscedasticity test, as well as hypothesis testing by involving determination coefficient, t-test and F-test. The results showed simultaneous variable proportion of audit committee, the structure of managerial ownership and institutional ownership structure has no significant effect on earnings management. However, only variable proportion of independent board have significant effect on earnings management

Kata Kunci


Corporate governance, Earnigs management, the proportion of independent board, Audit committee, The structure of managerial ownership, institutional ownership structure Development, Supervision, and Work Effectiveness

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Referensi


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