PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
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Date
2010-05
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Jurnal Akuntansi, Fakultas Ekonomi Universitas Tarumanegara Jakarta
Abstract
The objectives of the research are to find out empirical evidence of the effect
corporate governance mechanisms on earnings management. The corporate governance
mechanisms of this research aremanagerial ownership, institusional ownership, and
audit quality which measure by industry specialize audit firm. The target population
was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The
sample determined based on purposive samping methode. There were 80 companies
meeting the criteria. Data analysis was carried out in term cross section covering
financial report during 2008. The research hyphotesis were tested using multiple
regression analysis. The result of this research show that: (1)managerial ownership had
significantly negative influence on earnings management (2) institusional ownership
had significantly negative influence on earnings management(3)Combined holding of
large institusional ownership had no influence on earnings management (4) industry
specialize audit firm had no influence on earnings management.
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