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All Journal Aliansi : Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Auditing Management Research Studies Journal
Heni Pujiastuti
Perbanas Institute
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Aliansi : Jurnal Manajemen dan Bisnis

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PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Properti dan Real Estate listing di Bursa Efek Indonesia) Heni Pujiastuti
Aliansi : Jurnal Manajemen dan Bisnis Vol 13, No 1 (2018): Aliansi : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v13i1.4

Abstract

This study aims to examine the effect of good corporate governance, audit quality, and size company against earning management. Data used in this study is annual report and audited financial report from each company, published through website www.idx.co.id. The sample used in this study are property and real estate companies listed in Indonesian Stock Exchange (IDX) during 2013 up to 2015 resulted 96 observations. The Study shows that audit quality has the significant and negative impact toward earning management. While independent commissioner, institutional shares, managerial shares and size company haven’t significant effect toward earning management.
Co-Authors Sechan Bawazier