PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
This study aimed to determine the effect of Good Corporate Governance mechanism toward
earnings management that is proxied with discretionary accruals (DTA). The GCG mechanism
is proxied with managerial ownership (KM), institutional leadership (KI), independent board of
commissioner (DKI) and independent audit committee (KAI). The sample used in this study
were 11 companies registered in CGPI for three years starting from 2013 to 2015.To know
whether the above GCG variables have an effect on earnings management, multiple linear
regression test using SPSS 2.1 program. The test results show that only managerial ownership
variables has significantly influence to earnings management. While other variables such as
institutional ownership (KI), independent board of commissioner (DKI), and independent audit
committee (KAI) have no significant effect to earnings management.
Keyword: Good Corporate Governance, managerial ownership, institusional leadership, independent board of commisioner, independent audit committee, earning management.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).