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The influence of good corporate governance mechanism on earnings management: empirical study in indonesian stock exchange listed company for periods of 2006-2010 / Hermiyetti, Evita Nora Manik

Hermiyetti; Manik, Evita Nora (Universitas Bakrie, 2013)

 Abstrak

The purpose of this research is to examine the influence of good corporate governance mechanism
about earnings management in companies listed in Indonesian Stock Exchange during 2006 to
2010. The independent variables include the size of commissioner board, independent commissioner
board percentage, size of audit committee, and commissioner meeting frequency. The dependent variable
is earnings management which is measured by discretionary revenue model (Stubben, 2010).
Size of company is used as the control variable in this research. The population of this research is
465 samples from companies listed at Indonesian Stock Exchange during 2006 to 2010. The sampling
method used in this research is purposive sampling method. In addition, the data analysis method
used is regression analysis and descriptive statistics. The result of this research indicates that the
mechanism of good corporate governance which is represented by the size of commissioner board,
independent commissioner board percentage, size of audit committee, and commissioner meeting frequency
do not have any significant impact on earnings management. However, the result shows that
company size gave positive influence toward earning management.

 Metadata

No. Panggil : PDF
Entri utama-Nama orang :
Entri tambahan-Nama orang :
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Penerbitan : [Place of publication not identified]: Universitas Bakrie, 2013
Sumber Pengatalogan : LibUI eng rda
ISSN : 23563818
Majalah/Jurnal : Indonesian Capital Market Review
Volume : Vol 5 No 1 January 2013 52-63
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://journal.ui.ac.id/index.php/icmr/article/view/1583
Institusi Pemilik : Universitas Indonesia
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