THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON EARNINGS MANAGEMENT

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Date
2009
Authors
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Publisher
Universitas Widyatama
Abstract
The objectives of the research are to find out empirical evidence of the effect of corporate governance mechanisms on the earnings management. The corporate governance mechanisms of this research are managerial ownership, concentrated institutional ownership, and audit quality which is measured by industry specialize audit firm. The target population is listed companies based on purposive sampling method. There were 80 companies meeting the criteria. Data analysis is carried out in term cross section covering financial report during 2008. The research hypotheses are tested by using multiple regression analysis. The results of this research show that; (1) managerial ownership has significantly negative influence on earnings management; (2) concentrated institutional ownership has significantly negative influence on earnings management; (3) industry specialize audit firm has no influence on earnings management.
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Keywords
corporate governance mechanisms, institusional ownership, managerial ownership, and earnings management
Citation
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http://repository.widyatama.ac.id/handle/123456789/1324
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INTERNATIONAL PUBLICATIONS