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Pengaruh Corporate Governance Terhadap Manajemen Laba Riil

dc.contributor.authorKusumawati, Eny
dc.contributor.authorTrisnawati, Rina
dc.contributor.authorMardalis, Ahmad
dc.date.accessioned2016-03-04T06:42:35Z
dc.date.available2016-03-04T06:42:35Z
dc.date.issued2015-08
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dc.identifier.urihttp://hdl.handle.net/11617/6921
dc.description.abstractThis research aims to determine the effect of corporate governance on the real earnings management, occured in companies listed in Indonesia Stock Exchange during 2006-2010 period. Corporate governance measurement used structural approach consist of the percentage of institutional ownership, manajerial ownership, the proportion of the board independent commissioner, the size of board commissioners and the existence of an audit committee. While, earnings management measurement used real approach. This study used purposive sampling method. These samples are 160 companies. Analysis used multiple regression analysis. Research results indicate that corporate governance including institutional ownership, manajerial ownership,the proportion of the board independent commissioner, and the existence of an audit committee have effect on real earnings management. The greater the percentage of institutional ownership, managerial ownership, the proportion of board independent commissioner, and the existence audit committee mean the greater the level of real earnings management by the company. While, the size of board commissioners do not effect on the real earnings management. Regardless of the number of board commissioners do not effect to behavior manager to perform real earnings management.in_ID
dc.language.isoidin_ID
dc.publisherLPPM Universitas Muhammadiyah Semarangin_ID
dc.subjectcorporate governancein_ID
dc.subjectreal earnings managementin_ID
dc.subjectaudit committee board commissionersin_ID
dc.titlePengaruh Corporate Governance Terhadap Manajemen Laba Riilin_ID
dc.typeArticlein_ID


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