| dc.identifier.citation | Boediono, G.S.B. 2005. Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba dengan Menggunakan Analisis Jalur. Proceeding Simposium Nasional Akuntansi 8. 15–16 September 2005, Solo, Indonesia. Hal. 172-194. Cornett M.M, J. Marcuss, Saunders dan H. Tehranian. 2006. Earnings Management, Corporate Governance, and True Financial Performance. http://papers.ssrn.com/ Ghozali, I. 2012. Aplikasi Analisis Multivariate dengan Program IBM SPSS 20. Edisi 6. Badan Penerbit Universitas Diponegoro. Semarang. Halim, I. 2012. Pengaruh Komisaris Independen, Spesialisasi Industri KAP, Konsentrasi Kepemilikan Institusional dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal Ekonomi Universitas Kristen Indonesia. 22 (2). Healy, P.M. and J.M. Wahlen. 1999. A Review of The Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons.13: 365–383. Midiastuty, P.P. dan M. Machfoed. 2003. Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba. ProceedingSimposium Nasional Akuntansi VI. 16-17 Oktober 2003, Surabaya, Indonesia. Hal. 176-199. Nasution, M. dan D. Setiawan. 2007. Pengaruh Corporate Governance Terhadap Manajemen Laba di Industri Perbankan Indonesia. ProceedingSimposium Nasional Akuntansi X. 26–28 Juli 2007, Makassar, Indonesia. Hal. 1-26. Republik Indonesia, Keputusan Direksi PT Bursa Efek Jakarta Nomor: KEP-305/BEJ/07/2004). Sekretariat Negara. Jakarta. ________________, Keputusan Ketua BAPEPAM dan Lembaga Keuangan Nomor: KEP- 643/BL/2012 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Sekretariat Negara. Jakarta. Scott, W.R. 2006. Financial Acconting Theory. 4th Edition. Pearson Education.Canada. Ujiyantho, M.A. dan B.A. Pramuka. 2007. Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan. ProceedingSimposium Nasional Akuntansi X. 26-28 Juli 2007, Makassar, Indonesia. Hal. 1-26. Veronica, S. dan Y.S. Bachtiar. 2004. Good Corporate Governance Information Asymetry and Earnings Management. ProceedingSimposium Nasional Akuntansi 7. 2–3 Desember 2004, Denpasar, Indonesia. Warfield, T, J. Wild, dan K. Wild. 1995. Managerial Ownership, Accounting Choices, and Informativeness of Earnings. Journal of Accounting and Economics. 20 (1): 61–91. Wedari, L.K. 2004. Analisis Pengaruh Proporsi Dewan Komisaris dan Keberadaan Komite Audit terhadap Aktivitas Manajemen Laba. Proceeding Simposium Nasional Akuntansi VII. Bali, Indonesia. Hal. 1-14 Wilopo. 2004. The Analysis of Relationship of Independent Board of Directors, Audit Committee, Corporate Performance, and Discretionary Accruals. Ventura. 7 (1):73–83. www.bapepam.com www.idx.co.id | in_ID |
| dc.description.abstract | This research aims (1) to determine differences of earnings management practices at
companies listed in the sharia and the conventional index, (2) to determine the effect of
mechanisms of corporate governance on the earnings management practicesoccurred in
companies listed in the sharia and the conventional index during 2006–2010 period. This study
used purposive sampling method. These samples are 95 companies listed in the sharia index
(Jakarta Islamic Index) and 114 companies listed in the conventional index (LQ 45). Analysis used
different test with independent samples t-tes and multiple regression analysis. Research results
indicate that earnings management have not different practices between companies listed in the
sharia index and the conventional index. Corporate governance mechanisms including
institutional ownership, managerial ownership, the proportioan of the board of commissioners,
and the existence of an audit commitee, have effect on the earnings mangement practices, but the
size of board of commissioners do not effect the earnings management practices. Institutional
ownership, managerial ownership, and the exixstence of audit commitee effect on the earnings
management practices in sharia index. While proportioan of the board of commissioners and the
exixstence of audit commitee effect on the earnings management practices in conventional index. | in_ID |
