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.

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Published

2013-05-16

Issue

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

Section

Artikel

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