Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi

PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Kusumawardhani, Indra - (Unknown)

Article Info

Publish Date
16 May 2013

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.

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Journal Info
Jurnal Akuntansi dan Sistem Teknologi Informasi
Website

Abbrev

Akuntansi

Publisher

Universitas Slamet Riyadi

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...