Jurnal Riset Akuntansi dan Keuangan
Vol 8, No 1 (2012): Jurnal Riset Akuntansi dan Keuangan

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN DI INDONESIA

Umi Murtini (Unknown)
Rizal Mansyur (Unknown)

Article Info

Publish Date
01 Feb 2012

Abstract

This research aims to test the impact of corporate governance mechanism towards earnings management hold by Indonesian companies. The reseach explains the impact of manajerial,institusional ownership, independent commissioner, the size of commissioner council, and auditor quality (as corporate governance proxy) towards earnings management. The resultproves that manajerial ownership and independent commissioner give negative impact while commissioner council gives positive impact and institusional ownership and auditor qualitydo not affect the earnings management.Keywords: corporate governance, earnings management, auditor quality

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Kristen Duta Wacana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...