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dc.contributor.authorWiyadi
dc.contributor.authorSutanta
dc.date.accessioned2017-01-11T02:10:44Z
dc.date.available2017-01-11T02:10:44Z
dc.date.issued2013-10-09
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dc.identifier.urihttp://hdl.handle.net/11617/8123
dc.description.abstractEarnings management existed because it was impacted from accrual. Agency theory provides a view that earnings management issues can be minimized through monitoring mechanisms to align interests and differences between management control itself from others by the Corporate Governance (CG) mechanism This study measured earnings management with short term and long term accruals models. The purpose of this study examines the relationship between corporate governance mechanism ie institutional ownership, managerial ownership, the independence of the board committee, existence of audit committee, and the size of the board committees and earnings management with STDA and LTDA accrual models. The samples are 158 companies listed in LQ 45 during 2004-2010 periods. Descriptive and regression analysis used for the data analysis. In STDA model, the institutional ownership has significant effect on earning management (coeff.-0.215; prob. 0.011), but in LTDA model, the existence of audit committee has significant effect on earnings management (coeff-0.276; prob. 0.001). The result that monitoring by outside company can reduce the earnings management practices with STDA and LTDA models. The future studies should be added another variables as elements of corporate governance and analysis the disclosure of corporate governance index to analysis corporate governance mechanism for reducing to earning management comprehensively.in_ID
dc.language.isoenin_ID
dc.subjectCorporate governance mechanismin_ID
dc.subjectshort term discretionary accruals model (STDA)in_ID
dc.subjectlong term discretionary accruals model (LTDA)in_ID
dc.titleAnalysis Of Corporate Governance Mechanism and Earnings Management: Short Term and Long Term Accrual Modelsin_ID
dc.typeArticlein_ID


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