CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN
The research was aimed to examine the effect of corporate governance and ownership structure on profitmanagement and financial performance. Corporate governance mechanisms that were used in this researchwere managerial ownership, independent commissioner and audit committee. Ownership structure that...
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/722 |
| _version_ | 1811282623581913088 |
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| author | Lusye Corvanty Kumaat |
| author_facet | Lusye Corvanty Kumaat |
| author_sort | Lusye Corvanty Kumaat |
| collection | DOAJ |
| description | The research was aimed to examine the effect of corporate governance and ownership structure on profitmanagement and financial performance. Corporate governance mechanisms that were used in this researchwere managerial ownership, independent commissioner and audit committee. Ownership structure that wasused was concentrated ownership structure. Research was conducted on the manufacturing companies thatwere listed at Indonesia Stock Exchange in period of 2007-2011. Sampling technique was purposive sampling.Hypothesis testing tool was multiple regression. Earning management in this research was measuredusing Modified Jones Models, while financial performance was measured by cash flow return on assets (CFROA).Result of research indicated that managerial ownership, independent commissioner, and ownership structurewas positively influencing profit management. Independent commissioner and ownership structure positivelyinfluenced financial performance, while managerial ownership negatively influenced financial performance.Audit committee was not influencing earning management and financial performance, and earning managementwas not proved as influencing financial performance. |
| first_indexed | 2024-04-13T01:55:57Z |
| format | Article |
| id | doaj.art-37e1a66145aa400da072c5c374e9e6a1 |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-04-13T01:55:57Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-37e1a66145aa400da072c5c374e9e6a12022-12-22T03:07:45ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872017-03-01171455CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGANLusye Corvanty Kumaat0Politeknik Negeri Manado Kampus Politeknik Kelurahan Buha Manado, 85254The research was aimed to examine the effect of corporate governance and ownership structure on profitmanagement and financial performance. Corporate governance mechanisms that were used in this researchwere managerial ownership, independent commissioner and audit committee. Ownership structure that wasused was concentrated ownership structure. Research was conducted on the manufacturing companies thatwere listed at Indonesia Stock Exchange in period of 2007-2011. Sampling technique was purposive sampling.Hypothesis testing tool was multiple regression. Earning management in this research was measuredusing Modified Jones Models, while financial performance was measured by cash flow return on assets (CFROA).Result of research indicated that managerial ownership, independent commissioner, and ownership structurewas positively influencing profit management. Independent commissioner and ownership structure positivelyinfluenced financial performance, while managerial ownership negatively influenced financial performance.Audit committee was not influencing earning management and financial performance, and earning managementwas not proved as influencing financial performance.http://jurnal.unmer.ac.id/index.php/jkdp/article/view/722corporate governance, earning management, financial performance, ownership structure |
| spellingShingle | Lusye Corvanty Kumaat CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN Jurnal Keuangan dan Perbankan corporate governance, earning management, financial performance, ownership structure |
| title | CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN |
| title_full | CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN |
| title_fullStr | CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN |
| title_full_unstemmed | CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN |
| title_short | CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN |
| title_sort | corporate governance dan struktur kepemilikan terhadap manajemen laba dan kinerja keuangan |
| topic | corporate governance, earning management, financial performance, ownership structure |
| url | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/722 |
| work_keys_str_mv | AT lusyecorvantykumaat corporategovernancedanstrukturkepemilikanterhadapmanajemenlabadankinerjakeuangan |