Indra - Kusumawardhani
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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Kusumawardhani, Indra -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.386 KB)

Abstract

Abstract This research examine whether corporate governance, ownership structure, firm size affect earnings management on manufacturing companies listed in Indonesian Stock Exchange during 2006-2010. 32 samples obtained with purposive sampling. Results show that corporate governance, ownership structure and firm size simultaneously affected earnings management. Corporate governance and institutional ownership do not partially affect earnings management, while managerial ownership and firm size negatively affect earnings management. Keywords: Corporate Governance, institutional ownership, managerial ownership, firm size, earnings management.
PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Indra - Kusumawardhani
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.386 KB)

Abstract

Abstract This research examine whether corporate governance, ownership structure, firm size affect earnings management on manufacturing companies listed in Indonesian Stock Exchange during 2006-2010. 32 samples obtained with purposive sampling. Results show that corporate governance, ownership structure and firm size simultaneously affected earnings management. Corporate governance and institutional ownership do not partially affect earnings management, while managerial ownership and firm size negatively affect earnings management. Keywords: Corporate Governance, institutional ownership, managerial ownership, firm size, earnings management.