Analisis Pengaruh Keahlian Akuntan Publik Persentase Jumlah Dewan Komisaris Independen, Dan Persentase Kepemilikan Institusional Terhadap Manajemen Laba Pada Perusahaan Sub-Sektor Industri Barang Konsumsi Periode 2006 - 2008
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Institusion
STIE Indonesia Banking School
Author
Hutama, Dimas Reza
Subject
HF5601 Accounting
Datestamp
2020-09-29 01:09:48
Abstract :
The objectives of this research are to find out empirical evidence of the effect of corporate governance mechanisms on earnings management. The corporate governance mechanisms of this research are auditor public expertise, composition of independent commissioner and composition of Institutional Ownership. Earning management was estimated by Utami model. The target population was listed companies in the goods consumption industry sector at the Indonesia Stock Exchange period of 2006-2008. The sample determined based on purposive sampling method. There were 30 companies meeting the criteria. The research hypothesis was tested using multiple regression analysis The result of this research show that: (1) auditor public expertise had significantly negative influence on earnings management; (2) composition of Institutional Ownership had significantly negative influence on earnings management; (3) composition of independent commissioner had no influence on earnings management. The additional result that earnings management of the firms which have competency independent commissioner are lower than earnings management of the firms which have incompetence independent commissioner. Keywords: earnings management, corporate governance mechanisms, auditor public expertise, composition of independent commissioner, composition of Institutional Ownership
The objectives of this research are to find out empirical evidence of the effect of corporate governance mechanisms on earnings management. The corporate governance mechanisms of this research are auditor public expertise, composition of independent commissioner and composition of Institutional Ownership. Earning management was estimated by Utami model. The target population was listed companies in the goods consumption industry sector at the Indonesia Stock Exchange period of 2006-2008. The sample determined based on purposive sampling method. There were 30 companies meeting the criteria. The research hypothesis was tested using multiple regression analysis The result of this research show that: (1) auditor public expertise had significantly negative influence on earnings management; (2) composition of Institutional Ownership had significantly negative influence on earnings management; (3) composition of independent commissioner had no influence on earnings management. The additional result that earnings management of the firms which have competency independent commissioner are lower than earnings management of the firms which have incompetence independent commissioner. Keywords: earnings management, corporate governance mechanisms, auditor public expertise, composition of independent commissioner, composition of Institutional Ownership
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