THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON EARNINGS MANAGEMENT

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dc.contributor.authorNuryaman
dc.contributor.authorRusmin
dc.date.accessioned2011-03-22T06:54:44Z
dc.date.accessioned2019-10-21T11:54:13Z
dc.date.available2011-03-22T06:54:44Z
dc.date.available2019-10-21T11:54:13Z
dc.date.issued2009
dc.description.abstractThe 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.en_US
dc.identifier.urihttp://repository.widyatama.ac.id/handle/123456789/1324
dc.language.isoen_USen_US
dc.publisherUniversitas Widyatamaen_US
dc.relation.ispartofseries;KII CD 014
dc.subjectcorporate governance mechanismsen_US
dc.subjectinstitusional ownershipen_US
dc.subjectmanagerial ownershipen_US
dc.subjectand earnings managementen_US
dc.titleTHE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON EARNINGS MANAGEMENTen_US
dc.title.alternativeThe 8th Asian Academy of Management International Conferenceen_US
dc.typeOtheren_US
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