PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI
Abstract
This research was aimed at examining the factors influencing earnings management. The independent variables in this research were institutional ownership, size of commisioner board, independent commissioner, and audit committee. The data of this research were audited financial statement and annual report of the companies obtained from www.idx.co.id. The samples of this research were conventional banking companies listed in Indonesia Stock Exchange 2010-2013. The hypothesis test done in this research was multiple regression analysis.The result of this research showed that institutional ownership did not have negative and significant effect on the earnings management. The size of commissioner board had positive and significant effect on the earnings management. Independent commissioner did not have negative and significant effect on the earnings management. Audit commite did not have negative and significant effect on the earnings management.
Keywords : Corporate Governance (Institutional Ownership, Size of Commissioner Board, Independent Commissioner an Audit Committee).
Keywords : Corporate Governance (Institutional Ownership, Size of Commissioner Board, Independent Commissioner an Audit Committee).
DOI: 10.30595/kompartemen.v14i2.1776
Copyright (c) 2017 KOMPARTEMEN

This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2579-8928
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About The Authors
Keywords
Audit committee
CAR, NPL, NIM, BOPO, LDR, ROA
Environmental, Social and Governance, Global Research Trend, Bibliometric Analysis
Financial Attitude
Financial performance
Fraud
Indonesia..
Kebijakan Dividen
Kendaraan roda dua
Kepatuhan Pajak
Kepemilikan Institusional
Kinerja keuangan, corporate governance, intellectual capital, konservatisme akuntansi
Komisaris Independen
Leverage
Moral Pajak
Peer-To-Peer Lending
Return on Asset (ROA), Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO).
Sanksi Pajak
issues
return on asset
soal pilihan ganda pengetahuan pajak