Pengaruh Corporate Governance Terhadap Manajemen Laba (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesi Periode 2004-2007)
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Institusion
STIE Indonesia Banking School
Author
Triyantoro, Markus
Subject
HF5601 Accounting
Datestamp
2024-07-22 03:05:03
Abstract :
The aim of this research is to examine the influence of corporate governance mechanisms namely board of independent commissioner?s composition, board of commissioner?s size, audit committee?s size, institutional ownership, and company?s size on the earnings management practice in public bank companies listed in Indonesia Stock Exchange. The earnings management of public bank companies detected by using specific accrual model from Beaver and Engel (1996). The samples of this research is the public banks companies listed in Indonesia Stock Exchange in the year 2004-2007 which have fulfilled the criteria By using multiple regression analysis as the research method, the results of this study show that (1) board of independent commissioner?s composition had not significant influence to earnings management; (2) board of commissioner?s size had not significant influence to earnings management; (3) audit committee?s size had positive significant influence to earnings management; (4) institutional ownership had negative significant influence to earnings management; (5) company?s size had not significant influence to earnings management; (6) simultaneously of board of independent commissioner?s composition, board of commissioner?s size, audit committee?s size, institutional ownership, and company?s size had significant influence to earnings management. Keywords: corporate governance, board of commissioner, audit committee, institutional ownership, company?s size, earnings management
The aim of this research is to examine the influence of corporate governance mechanisms namely board of independent commissioner?s composition, board of commissioner?s size, audit committee?s size, institutional ownership, and company?s size on the earnings management practice in public bank companies listed in Indonesia Stock Exchange. The earnings management of public bank companies detected by using specific accrual model from Beaver and Engel (1996). The samples of this research is the public banks companies listed in Indonesia Stock Exchange in the year 2004-2007 which have fulfilled the criteria By using multiple regression analysis as the research method, the results of this study show that (1) board of independent commissioner?s composition had not significant influence to earnings management; (2) board of commissioner?s size had not significant influence to earnings management; (3) audit committee?s size had positive significant influence to earnings management; (4) institutional ownership had negative significant influence to earnings management; (5) company?s size had not significant influence to earnings management; (6) simultaneously of board of independent commissioner?s composition, board of commissioner?s size, audit committee?s size, institutional ownership, and company?s size had significant influence to earnings management. Keywords: corporate governance, board of commissioner, audit committee, institutional ownership, company?s size, earnings management
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