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Pengaruh Asimetri Informasi dan Mekanisme Corporate Governance Terhadap Praktik Earnings Management (Kajian Perbandingan Perusahaan yang Terdaftar dalam Indeks Syariah dan Indeks Konvensional Bursa Efek Indonesia)

dc.contributor.authorKusumawati, Eny
dc.contributor.authorPermata Sari, Shinta
dc.contributor.authorTrisnawati, Rina
dc.date.accessioned2013-11-13T22:04:01Z
dc.date.available2013-11-13T22:04:01Z
dc.date.issued2013-03-23
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dc.identifier.isbn978‐979‐636‐147‐2
dc.identifier.urihttp://hdl.handle.net/11617/3831
dc.description.abstractThis 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 information asymmetry and mechanisms of corporate governance on the earnings management practices occurred in companies listed in the sharia and the conventional index during 2004–2007 period. This study used purposive sampling method. These samples are 89 companies listed in the sharia index (Jakarta Islamic Index) and 38 companies listed in the conventional index (LQ 45). Analysis used different test with independent samples ttes and multiple regression analysis. Research results indicate that earnings management have different practices between companies listed in the sharia index and the conventional index. Information asymmetry does not effect to the earnings management practices. Corporate governance mechanisms including institutional ownership, managerial ownership, the proportioan of the board of commissioners, and the existence of an audit commitee, have not effect on the earnings mangement practices, but the size of board of commissioners has a positive on the earnings management practices, the greater size of board of commissioners at the company the higher earnings management. Information asymmetry, institutional ownership, managerial ownership, the proportion of commissioners, board size, and the exixstence of audit commitee do not effect the earnings management practices in conventional index. While institutional ownership and size of board of commissioners effect on earnings management practices in sharia indexen_US
dc.publisherUniversitas Muhammadiyah Surakartaen_US
dc.subjectinformation asymmetryen_US
dc.subjectcorporate governanceen_US
dc.subjectearnings management practicesen_US
dc.titlePengaruh Asimetri Informasi dan Mekanisme Corporate Governance Terhadap Praktik Earnings Management (Kajian Perbandingan Perusahaan yang Terdaftar dalam Indeks Syariah dan Indeks Konvensional Bursa Efek Indonesia)en_US
dc.typeArticleen_US


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