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All Journal Diponegoro Journal of Accounting Jurnal Hubungan Internasional Majalah Kedokteran Sriwijaya JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Open Access Indonesia Journal of Social Sciences geoedusains: Jurnal Pendidikan Geografi Open Access Indonesia Journal of Social Sciences Jurnal Ilmu Ekonomi Mulawarman (JIEM) Engagement: Jurnal Pengabdian Kepada Masyarakat
Sofyan Effendi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Diponegoro Journal of Accounting

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PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA Sofyan Effendi; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management is the action taken by managers in manipulating financial statements are intended to benefit himself. It is considered as fraud committed by management as detrimental to many parties. This study aims to analyze and provide on empirical evidence of the influence of firm size, board composition, audit committees (audit committee activity and size), ownership (institutional and managerial) and auditor reputation on earnings management.This study used a sample of banking companies listed in Indonesia Stock Exchange (IDX) during the years 2009-2011 with a purposive sampling method and obtained as many as 69 samples. This study uses secondary data from company annual reports obtained from BEI. Data were analyzed using multiple linear regression.The results of this study indicate that the size of the audit committee, managerial ownership and quality auditor significant effect on earnings management. While the size of the company, board composition, audit committee activity and institutional ownership has no significant effect on earnings management.
Co-Authors Andy Alfatih Aryzona, Ayu Putrisia daljono daljono Fadhlia, Maudy Noor Fahlevi, Zhillan Zhalila Fitri Nurjannah Hapsari Ekonugraheni, Dyah Izzudin, Muhammad Krisna Murti Mery Yanti Muliadi Muliadi Pangestu, Panji Peby Maulina Lestari, Peby Maulina Retna Mahriani Sari Mutiara Aisyah Setiawan, Roy Soraida, Safira Supli, Nur Aslamiah Syifa Alkaf Yusnaini Yusnaini