JRMSI - Jurnal Riset Manajemen Sains Indonesia
Vol. 5 No. 2 (2014): Jurnal Riset Manajemen Sains Indonesia

PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009-2012

Ahmad, Gatot Nazir (Unknown)
Sari, Leli Novita (Unknown)
Mardiyati, Umi (Unknown)

Article Info

Publish Date
30 Sep 2014

Abstract

The purpose of this study is to know the effect of institutional ownership, firm size and corporate governance on earnings management in manufacturing firm. The sample using purposive sampling. The research model in this study employs panel data analysis with random effect approach. The empirical results show that institutional ownership and firm size have negative and significant effect on earnings management, but the board of commissioners and the audit committee have negative and not significant on earnings management. Keywords: institutional ownership, firm size, corporate governance, the board of commissioners, audit committee, earnings management

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Journal Info
JRMSI - Jurnal Riset Manajemen Sains Indonesia
Website

Abbrev

jrmsi

Publisher

Universitas Negeri Jakarta

Subject

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

Description

Jurnal Riset Manajemen Sains Indonesia: JRMSI published since 2010. Registred with code of E-ISSN 2301-8313. JRMSI contains article related to the field of management, including financial management, marketing management, human resource management, strategic management, operations management, and ...