Institusion
Universitas Multimedia Nusantara
Author
Simon, Febryanti
Subject
658 General management (Risk Management, Profit and Loss, Logistics)
Datestamp
2022-12-02 01:12:37
Abstract :
The objective of this research is to examine the effect of good corporate
governance which consist of managerial ownership, institutional ownership, board
size, proportion of independent board, and audit committees towards earnings
management. Earnings management measured by discretionary accruals with
Modified Jones Model.
The samples in this study are 33 companies that listed in Bursa Efek
Indonesia as manufacturing sector in the year 2008-2010. The sample in this study
determined based on purposive sampling. Data used in this study is a secondary data
such as annual reports or financial reports.
The results from this study are (1) managerial ownership had not negative
significant influence to earnings management (2) institutional ownership had not
negative significant influence to earnings management (3) the size of the board
commissioners had not negative significant influence to earnings management (4) the
proportion of independent board had negative significant to earnings management
(5) the existence of audit committees had not significant to earnings management (6)
mechanism of good corporate governance which consist of managerial ownership,
institutional ownership, size of board commissioner, the proportion of independent
board and existence of audit committees had not significant to earnings management