Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007
Earnings management is management intervention in financial statement reporting process, aimed to increase managernent's wealth personally and/or increase value of the firm. Earnings management is a factor that could reduce Financial statement credibility, increase bias, and prevent stakehol...
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| Format: | Article |
| Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1030 |
| _version_ | 1797426066746245120 |
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| author | Teguh Setiawan |
| author_facet | Teguh Setiawan |
| author_sort | Teguh Setiawan |
| collection | DOAJ |
| description | Earnings management is management intervention in financial statement
reporting process, aimed to increase managernent's wealth personally and/or increase
value of the firm. Earnings management is a factor that could reduce Financial statement
credibility, increase bias, and prevent stakeholders .from believing profit values.
Consistent good corporate government implementation is indicated could increasing
financial statement quality and reduce earnings management activities.
This research purpose is to find out whether corporate governance mechanisms,
consists of institutional ownership, managerial ownership, proportion of independent
board of commissioner, board of director, and audit committee, influence earnings
management. The object of this research is manufacturing companies listed in Indonesian
Stock Exchange in 2005-2007. There are ninety six companies selected with purposive
sampling techniques and data was analyzed using multiple linier regression.
The results show that proportion of independent board of commissioners and
audit committee variables influence earnings management partially and significantly.
Institutional ownership, managerial ownership, and independent board of
commissioner’s variables didn't influence earnings management. Simultaneously, good
corporate governance mechanisms influence earnings management significantly. |
| first_indexed | 2024-03-09T08:24:59Z |
| format | Article |
| id | doaj.art-d29de717cadb4247a83c7dcb74244fc0 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-09T08:24:59Z |
| publishDate | 2013-11-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-d29de717cadb4247a83c7dcb74244fc02023-12-02T21:22:52ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-011210.33508/jako.v1i2.1030898Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007Teguh SetiawanEarnings management is management intervention in financial statement reporting process, aimed to increase managernent's wealth personally and/or increase value of the firm. Earnings management is a factor that could reduce Financial statement credibility, increase bias, and prevent stakeholders .from believing profit values. Consistent good corporate government implementation is indicated could increasing financial statement quality and reduce earnings management activities. This research purpose is to find out whether corporate governance mechanisms, consists of institutional ownership, managerial ownership, proportion of independent board of commissioner, board of director, and audit committee, influence earnings management. The object of this research is manufacturing companies listed in Indonesian Stock Exchange in 2005-2007. There are ninety six companies selected with purposive sampling techniques and data was analyzed using multiple linier regression. The results show that proportion of independent board of commissioners and audit committee variables influence earnings management partially and significantly. Institutional ownership, managerial ownership, and independent board of commissioner’s variables didn't influence earnings management. Simultaneously, good corporate governance mechanisms influence earnings management significantly.http://journal.wima.ac.id/index.php/JAKO/article/view/1030 |
| spellingShingle | Teguh Setiawan Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007 Jurnal Akuntansi Kontemporer |
| title | Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007 |
| title_full | Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007 |
| title_fullStr | Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007 |
| title_full_unstemmed | Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007 |
| title_short | Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007 |
| title_sort | analisis pengaruh mekanisme good corporate governance terhadap praktek manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2005 2007 |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/1030 |
| work_keys_str_mv | AT teguhsetiawan analisispengaruhmekanismegoodcorporategovernanceterhadappraktekmanajemenlabapadaperusahaanmanufakturyangterdaftardibursaefekindonesiaperiode20052007 |