ANALISIS PENGARUH STATUS KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Fajaryati, Hijroini and Saiful, Saiful (2012) ANALISIS PENGARUH STATUS KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. ['eprint_fieldopt_thesis_type_ut' not defined] thesis, Fakultas Ekonomi UNIB.

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Abstract

The purpose of this study was to examine the effect of the company's
financial status and corporate governance mechanisms that institutional
ownership, managerial ownership, the proportion of independent commissioners
and the size of the board of commissioners for earnings management. Earnings
management as the dependent variable was measured by discretionary accruals
that distimasi using the modified Jones models. The samples in this study were
taken by simple random sampling method of manufacturing companies listed on
the Indonesia Stock Exchange during the observation period 2009-2010. The final
sample consisted of 60 companies. This study uses multiple regression method
with α = 5% is used to test hypotheses.
The study found that companies with sound financial status and the proportion of
independent commissioners effect on discretionary accruals is negative and
significant. While the size of the board of commissioners negative effect on
discretionary accruals at 10% significance. These findings indicate a healthy
position, holding that the classification of companies use earnings management
tends to be low, compared to firms that are classified by category of bankruptcy and
bankruptcy‐prone. Variable institutional ownership and managerial ownership, is
not shown to have a significant effect on discretionary accruals of the company.
This is because the institutional and managerial ownership in Indonesian
manufacturing company is still very small.

Item Type: Thesis (['eprint_fieldopt_thesis_type_ut' not defined])
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 014 Abd. Rachman Rangkuti
Date Deposited: 24 Dec 2013 11:44
Last Modified: 24 Dec 2013 11:44
URI: https://repository.unib.ac.id/id/eprint/5727

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