Pengaruh Good Corporate Governance, Struktur Kepemilikan, Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Di Industri Perbankan Indonesia (Studi Empiris Pada Perusahaan Go Public Di Indonesia Periode 2007-2011)

Geni, Lenggo (2014) Pengaruh Good Corporate Governance, Struktur Kepemilikan, Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Di Industri Perbankan Indonesia (Studi Empiris Pada Perusahaan Go Public Di Indonesia Periode 2007-2011). S1 thesis, STIE Indonesia Banking School.

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Abstract

The primary aim of this study is to investigate the influence of several corporate governance mechanisms, institutional ownership, and firms size on the indication of earnings management practice in public bank companies listed in Indonesia Stock Exchange. The corporate governance mechanisms of this research areboard of commisioners size, board of directors size, and audit committees size. This study using sample of commercial banks listed on Indonesia Stocks Exchange (IDX) in 2007 to 2011. There are 24 commercial banks which are selected with purposive sampling method. Hypotesis testing on this study was done by the multiple regression analysis. The result that show: (1) board of commisioners size had no influence to earnings management; (2) board of directors size had a positive but not significant influence to earnings management;(3) audit committees size had significantly negative influence on earnings management (4) institutional ownership had no influence to earnings management; (5) firm size had significantly positive influence to earnings management;. Keywords: Earnings Management , Corporate Governance, Board of Commisioners, Board of Directors, Audit Committees, Institutional Ownership, Firms Size.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	08 Aug 2020 13:46
Last Modified:	16 Jul 2024 04:23
URI:	http://repository.ibs.ac.id/id/eprint/726

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