IMPLIKASI CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA
Abstract: Implications of Corporate Governance and Firm Size on the Earnings Management. This study aims to determine the implications of corporate governance and company size to earnings management. The method used is multiple regression from 40 companies listed in 2014-2015. The results showeds th...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2017-04-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/557/pdf |
| Summary: | Abstract: Implications of Corporate Governance and Firm Size on the Earnings Management. This study aims to determine the implications of corporate governance and company size to earnings management. The method used is multiple regression from 40 companies listed in 2014-2015. The results showeds that the size of commissioners composition has no impact on earning managemen. Institutions that owns a large shares have the ability to intervene against the company and its financial reporting process. Managerial ownership makes manager's actions aligned with shareholders. It can minimize the opportunistic behavior. The audit committees do their task optimally in overseeing the financial reporting and internal audit performance. |
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| ISSN: | 2086-7603 2089-5879 |