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Journal : Jurnal Fairness

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Fitranita, Vika; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.562 KB) | DOI: 10.33369/fairness.v7i1.15145

Abstract

The purpose of this research is to analyze the influence of corporate governance mechanisms, namely proportion of independent commissioner, audit committee, and foreign ownership toward the earnings management.The populations of this research were the manufacturing companies listed in Indonesian stock exchange 2011-2013. Based on purposive sampling tecnique that sample was taken 70 manufacturing companies.The result of this research show that the proportion of independent commissioner has negative significant influence toward the earnings management, while audit committee and foreign ownership has no significant influence toward the earnings management. The results of this study have implications for investors in the context of decision making based on the company reported earnings. Companies that have a large proportion of independent commissioner is more qualified than the companies that have a small proportion of independent commissioner.