CD Skripsi
Pengaruh Mekanisme Corporate Governance terhadap Manajemen Laba (Studi Empiris pada perusahaan manufaktur yang terdaftar di bursa Efek Indonesia)
The Objective of this research is to examine the influence of corporate
governance mechanism, namely institutional ownership, managerial ownership,
composition of board of commissioner and audit committee to earning
management. This research takes sample from 35 companies in the manufacturing
sector at the Indonesian Stock Exchange, which were published in financial report
in the year 2006. The method of analysis of this research used multi regression.
The results of this research show that (1) institutional ownership had not
significant influence to earning management, (2) managerial ownership had not
ssignificant influence to earning management, (3) composition of board of
commissioner had positive significant influence to earning management, and (4)
audit committee had not significant influence to earning management.
Keyword : Institusional ownership, managerial ownership, composition of
board of commissioner, audit committee and earning management.
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