Analisis Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba

Wawan Setiawan (Fakultas Ekonomi Universitas Teknologi Yogyakarta)

Jurnal Akuntansi dan Bisnis
Vol 6, No 2 (2006)

Corporate governance is required to control the behavior of corporate management to act not only for their own benefit but to contribute to the company owner. The mechanism of corporate governance should better minimize manipulation by managers like earnings management so that the reported earnings quality may increase. Based on this matter, a test to prove empirically if corporate governance mechanism can influence the quality of company’s earnings. The sample leads to a conclusion that variables of managerial, institutional ownerships and audit committee positively and significantly influence earnings respon coefficient (ERC). It indicates that corporate governance mechanism influences the reported earnings quality.