MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

JRMB, Volume 10, No.1, Juni 2015Rowland Bismark Fernando Pasaribu,

Fakultas Ekonomi Universitas Gunadarma

rowland_pasaribu@staff.gunadarma.ac.id

 

Dionysia Kowanda

Fakultas Ekonomi Universitas Gunadarma

dion@staff.gunadarma.ac.id

 

Muhammad Firdaus

Fakultas Ekonomi Universitas Gunadarma

 

Rena Nurul Ummah

Jurusan Akuntansi FE Universitas Gunadarma

 

 

ABSTRACT

This research aimed at knowing the influence of audit quality, proportion of independent commissioner, audit committee, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously has influence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management.

Keywords: Earning Management, Good Corporate Governance, Firm Size, Banking

JRMB Vol 10 No 1 Jun 2015 MEKANISME GOOD CORPORATE GOVERNANCE…

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