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Journal : PROSIDING SEMINAR NASIONAL

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 Alien Dewi Alifah Alya Agustina Amin Mustofa Amin Mustofa, Amin Anggi Angellia Anggreani, Niken Ari Saputra Azari, Nabila Dewi Bintang Julian Pratama Catur Novitasari Catur Novitasari Cinthya Wijayanti Hadi Saputri Destria Efliani Dewita Puspawati Dharma Putra S. Dharma Putra S., Dharma Putra Djafar Maulana Edi Setiawan Edi Setiawan Eny Kusumawati Fakhri Ade Putra Fathiyatussa’idah, Yuliana Hanif, Fauzul Hasanah, Nur Indraswari, Salsabila Pavita Iqbal Kurniawan, Izzuddin Izzuddin Iqbal Kurniawan Jamhur Mursidan Rais Khusnul Khotimah Khusnul Khotimah Kurniawan, Yogiek Indra Lestari, Wuryaningsih Liana Mangifera Mahasri Shobahiya, Mahasri Mahesti, Sherlyyana Hadiyya Maulana, Djafar Minhayati Saleh Minhayati Saleh Minhayati Saleh Minhayati Saleh Minhayati Saleh Mirzam Arqy Ahmadi Mualifah, Fina Annisatul Muhammad Farid Wajdi Muhammad Rizal Nur Wakhid Muzakar Isa Nadia Prasista Arisanti Novel Idris Abas NUR HASANAH Pramana Agus Sumardianto Pratama, Alvio Muhammad Pratama, Mochammad Aditya Reza Rabbani, Muhammad Taha Yassin Rahma Wardhani, Reza Revansa, Marisa Rima Hayu Sri Widadi Rina Trisnawati Sabilla, Asiva Nissa Sabita, Radia 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 Suwandi, Davin Suryandaru Syamsilasmi Saleh Syamsilasmi Saleh Triyono Triyono Triyono Triyono Utami, Sari Willy Pratama Yuliana Fathiyatussa’idah Zaenal Abidin