Analisis Pengaruh Keahlian Akuntan Publik Persentase Jumlah Dewan Komisaris Independen, Dan Persentase Kepemilikan Institusional Terhadap Manajemen Laba Pada Perusahaan Sub-Sektor Industri Barang Konsumsi Periode 2006 - 2008

Hutama, Dimas Reza (2012) Analisis Pengaruh Keahlian Akuntan Publik Persentase Jumlah Dewan Komisaris Independen, Dan Persentase Kepemilikan Institusional Terhadap Manajemen Laba Pada Perusahaan Sub-Sektor Industri Barang Konsumsi Periode 2006 - 2008. S1 thesis, STIE Indonesia Banking School.

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Abstract

The objectives of this research are to find out empirical evidence of the effect of corporate governance mechanisms on earnings management. The corporate governance mechanisms of this research are auditor public expertise, composition of independent commissioner and composition of Institutional Ownership. Earning management was estimated by Utami model. The target population was listed companies in the goods consumption industry sector at the Indonesia Stock Exchange period of 2006-2008. The sample determined based on purposive sampling method. There were 30 companies meeting the criteria. The research hypothesis was tested using multiple regression analysis. The result of this research show that: (1) auditor public expertise had significantly negative influence on earnings management; (2) composition of Institutional Ownership had significantly negative influence on earnings management; (3) composition of independent commissioner had no influence on earnings management. The additional result that earnings management of the firms which have competency independent commissioner are lower than earnings management of the firms which have incompetence independent commissioner. Keywords: earnings management, corporate governance mechanisms, auditor public expertise, composition of independent commissioner, composition of Institutional Ownership.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 13 Nov 2020 06:40
Last Modified: 13 Nov 2020 06:40
URI: http://repository.ibs.ac.id/id/eprint/1214

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