Please use this identifier to cite or link to this item:
Title: Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage terhadap Manajemen Laba dan Kinerja Keuangan
Authors: Mahiswari, Raras
Nugroho, Paskah Ika
Keywords: corporate governance mechanism;earnings management;financial performance
Issue Date: Apr-2014
Publisher: Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana Salatiga
Abstract: The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership, size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance
Description: Jurnal Ekonomi dan Bisnis. Vol. 17, No. 1, April 2014, p. 1 - 20
ISSN: 1979-6471
Appears in Collections:Jurnal Ekonomi dan Bisnis 2014 Vol. XVII No. 1 April

Files in This Item:
File Description SizeFormat 
ART_R Eriandani_Pengaruh Dimensi Pengungkapan_abstract.pdfAbstract569.65 kBAdobe PDFView/Open
ART_R Eriandani_Pengaruh Dimensi Pengungkapan_fulltext.pdfFull text599.49 kBAdobe PDFView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.