print

The influence of corporate governance mechanism and company size toward earnings management

---

The objective of this research is to get empirical evidence the affect of corporate governance mechanism toward earnings management. The independent variables are the corporate governance mechanism that consists of institutional ownership, managerial ownership, size of board commissioners, composition of board commissioners, audit committee and the author decide to add one more variable which is company size. The dependent variable use in this research is earnings management.rnThis research used 20 companies in the manufacturing sector industries that registered in Indonesia Stock Exchange (IDX), which was published in the financial reported from 2008 until 2010. The method of sampling is used purposive sampling.rnThis research used multiple linear regression analysis. The result of this research shows that: First, there is no affect between institutional ownership toward earnings management. The second, there is no affect between managerial ownership toward earnings management. The third, there is no affect between the size of board commissioners toward earnings management.rnThe fourth, there is no effect between composition of board commissioners toward earnings management. Last but not list there is no effect between audit committee of board commissioners toward earnings management Last, based on hypothesis testing there is no affect between company sizes toward earnings management.

---

Availability

B01101

(wh)

Available

Detail Information

Series Title

-

Call Number

1101

Publisher

: Swiss German University., 2012

Collation

-

Language

English

ISBN/ISSN

-

Classification

NONE

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

IBA

Specific Detail Info

-

Statement of Responsibility

-

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment