MEKANISME TATA KELOLA KORPORAT DAN PEREKAYASAAN LABA DI PERBANKAN PUBLIK INDONESIA

Alwan Sri Kustono (Universitas Jember)

Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan
Vol 5, No 1 (2010): Maret

The study examines the role of the institutional ownership, managerial ownership, board of directors, and the audit committee in preventing earnings management. All of independent variable associated with reduced levels of discretionary current accruals. They are associated with firms that have smaller discretionary current accruals. We conclude that institutional ownership, managerial ownership, board and audit committee activity may be important factors in constraining the propensity of managers to engage in earnings management.