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

Authors

  • Indra - Kusumawardhani

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.

Downloads

PlumX Metrics

Published

2013-05-16

Issue

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

Section

Artikel

License

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.