Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan
The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Kristen Satya Wacana
2016-06-01
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| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | http://ejournal.uksw.edu/jeb/article/view/237 |
| _version_ | 1797421475785867264 |
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| author | Raras Mahiswari Paskah Ika Nugroho |
| author_facet | Raras Mahiswari Paskah Ika Nugroho |
| author_sort | Raras Mahiswari |
| collection | DOAJ |
| description | The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance. |
| first_indexed | 2024-03-09T07:18:02Z |
| format | Article |
| id | doaj.art-9122f5e470854b9abd6a234ad5aa8048 |
| institution | Directory Open Access Journal |
| issn | 1979-6471 2528-0147 |
| language | English |
| last_indexed | 2024-03-09T07:18:02Z |
| publishDate | 2016-06-01 |
| publisher | Universitas Kristen Satya Wacana |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis |
| spelling | doaj.art-9122f5e470854b9abd6a234ad5aa80482023-12-03T08:10:26ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472016-06-0117112010.24914/jeb.v17i1.237223Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja KeuanganRaras Mahiswari0Paskah Ika Nugroho1PT Bank Central Asia, Tbk (BCA) YogyakartaFakultas Ekonomika dan Bisnis, Universitas Kristen Satya WacanaThe purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance.http://ejournal.uksw.edu/jeb/article/view/237corporate governance mechanismearnings managementfinancial performance |
| spellingShingle | Raras Mahiswari Paskah Ika Nugroho Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan Jurnal Ekonomi dan Bisnis corporate governance mechanism earnings management financial performance |
| title | Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan |
| title_full | Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan |
| title_fullStr | Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan |
| title_full_unstemmed | Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan |
| title_short | Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan |
| title_sort | pengaruh mekanisme corporate governance ukuran perusahaan dan leverage terhadap manajemen laba dan kinerja keuangan |
| topic | corporate governance mechanism earnings management financial performance |
| url | http://ejournal.uksw.edu/jeb/article/view/237 |
| work_keys_str_mv | AT rarasmahiswari pengaruhmekanismecorporategovernanceukuranperusahaandanleverageterhadapmanajemenlabadankinerjakeuangan AT paskahikanugroho pengaruhmekanismecorporategovernanceukuranperusahaandanleverageterhadapmanajemenlabadankinerjakeuangan |