Pengaruh Corporate Governance, Ukuran Perusahaan dan Struktur Kepemilikan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia
This research aims to examine the effect of corporate governance, firm size and ownership structure on earning management in the manufacturing companies on Indonesia Stock Exchange in 2009. Corporate governance that used in this research, such as: board of commissioner and board of commissioner composition. Ownership structure that used in this research, such as: institutional ownership, managerial ownership and ownership concentration. Research data are taken from the audited financial statements of each company that published on website www.idx.co.id. Sampling method that used in this research is purposive sampling method. Analysis model that used is multiple regression analysis. Results of this research show that board of commissioner composition have significant influence to earning management partially. Board of commissioner, size firm, institutional ownership, managerial ownership and ownership concentration had not significant influence to earning management.
Year of publication: |
2011-11-08
|
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Authors: | Siagian, Fretty |
Other Persons: | Bukit, Rina Br. (contributor) |
Subject: | Firm Size | Corporate Governance | Ownership Stucture | Earning Management |
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