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All Journal PROSIDING SEMINAR NASIONAL Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis Falah : Jurnal Ekonomi Syariah Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) YUME : Journal of Management Ecopreneur.12 Jurnal Ilmiah Poli Bisnis JURNAL LENTERA BISNIS Jurnal Admmirasi Jurnal Manajemen Dirgantara Journal of Enterprise and Development (JED) Al-Kharaj: Journal of Islamic Economic and Business Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat International Journal of Educational Management and Innovation (IJEMI) International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Paradoks : Jurnal Ilmu Ekonomi JURSIMA IIJSE Jurnal Sistem Informasi dan Manajemen Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management JER International Conference on Digital Advanced Tourism, Management, and Technology JIMEK EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah Prosiding Seminar Nasional dan Call for Paper Pengembangan Dakwah, Pondok Al Islam dan Kemuhammadiyahan
Ahmad Mardalis
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : prosiding seminar nasional

 1 
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA RIIL Eny Kusumawati; Rina Trisnawati; Ahmad Mardalis
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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Abstract

This research aims to determine the effect of corporate governance on the real earnings management, occured in companies listed in Indonesia Stock Exchange during 2006-2010 period.Corporate governance measurement used structural approach consist of the percentage ofinstitutional ownership, manajerial ownership, the proportion of the board independentcommissioner, the size of board commissioners and the existence of an audit committee. While,earnings management measurement used real approach. This study used purposive samplingmethod. These samples are 160 companies. Analysis used multiple regression analysis. Researchresults indicate that corporate governance including institutional ownership, manajerialownership,the proportion of the board independent commissioner, and the existence of an auditcommittee have effect on real earnings management. The greater the percentage of institutionalownership, managerial ownership, the proportion of board independent commissioner, and theexistence audit committee mean the greater the level of real earnings management by the company.While, the size of board commissioners do not effect on the real earnings management. Regardlessof the number of board commissioners do not effect to behavior manager to perform real earningsmanagement.Keywords: corporate governance, real earnings management, audit committee boardcommissioners.
Co-Authors Adelia, Tifani Aflit Nuryulia Ahmad Baehaqi, Ahmad Alien Dewi Alifah Alvio Muhammad Pratama Alya Agustina Amin Mustofa Amin Mustofa, Amin Anggi Angellia Anggreani, Niken Ardi Wahyu Pramudya Ari Saputra Azari, Nabila Dewi Bintang Julian Pratama Catur Novitasari Cinthya Wijayanti Hadi Saputri Davin Suryandaru Suwandi Destria Efliani Dewita Puspawati Dharma Putra S. Dharma Putra S., Dharma Putra Dina Novita Kusuma Wardani Dita Agus Hari Wisuda Djafar Maulana Edi Setiawan Edi Setiawan Eny Kusumawati Fakhri Ade Putra Fathiyatussa’idah, Yuliana Fauzul Hanif Noor Athief Fina Annisatul Mualifah Gusnanda Herdiantama Harits Nur Choiri Hasanah, Nur Indraswari, Salsabila Pavita Izzuddin Iqbal Kurniawan Jamhur Mursidan Rais Khusnul Khotimah Kurniawan, Yogiek Indra Lestari, Wuryaningsih Liana Mangifera M. Farid Wajdi Mahasri Shobahiya Mahesti, Sherlyyana Hadiyya Maulana, Djafar Minhayati Saleh Minhayati Saleh Minhayati Saleh Minhayati Saleh Minhayati Saleh Minhayati Saleh Mirzam Arqy Ahmadi Mohammad Dhani Ramadhan Mualifah, Fina Annisatul Muhammad Rizal Nur Wakhid Mustamid Helmi Hardyanto Muzakar Isa Nabila Dewi Azari Nadia Prasista Arisanti Novel Idris Abas Nugoho Wahyu Dewantoro NUR HASANAH Pramana Agus Sumardianto Pratama, Alvio Muhammad Pratama, Mochammad Aditya Reza Rabbani, Muhammad Taha Yassin Radia Sabita Revansa, Marisa Reza Rahma Wardhani Rima Hayu Sri Widadi Rina Trisnawati Sabita, Radia Salsabila Pavita Indraswari Salsabilla, Deandra Nurul Izza Alfia Saputra, Bagas Rizky Sari Utami Sela Pratika Dewi Setyawan, Febri Fajar Sherlyyana Hadiyya Mahesti Sidiq Permono Nugroho Siti Nur Chasanah Siti Nurchasanah,, Siti Sri Murwanti Syamsilasmi Saleh Tifani Adelia Triyono Triyono Triyono Triyono Utami, Sari Willy Pratama Yuliana Fathiyatussa’idah Yuniar Shanti Dwi Nugraheni Zaenal Abidin