MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Penulis

  • Zumratul Meini Universitas Nasional
  • Istikharoh Istikharoh Universitas Nasional

Kata Kunci:

Managerial Ownership, Institutional Ownership, Independent Commissioners Board, Audit Committee and Earnings Management.

Abstrak

This study aims to examine the effect of manajerial ownership, institusional ownership, independent commissioners proportion and committe audit on earnings management. This research was conducted on Manufacturing Sector Companies listed on the Indonesia Stock Exchange (IDX). Samples were taken using a purposive sampling method. The total sample in this study was 135 samples. The method of data analysis uses multiple linear regression analysis. The results of this study indicate that independent commissioners proportion have a significant negative effect on earnings management. While manajerial ownership, institusional ownership and committe audit do not affect the earnings management. This has implications for companies to pay more attention to and increase maximum supervision of managerial share ownership and institutional share ownership, as well as to increase the effectiveness of the audit committee in the company in order to reduce the practice of earning management actions taken by management. Before making an investment decision, investors should choose a company that has a high number of independent boards of commissioners so that earnings management is relatively low.

 

Keywords: Managerial Ownership, Institutional Ownership, Independent Commissioners Board, Audit Committee and Earnings Management.

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Diterbitkan

2022-01-31

Terbitan

Vol 19 No 1 (2022): AkunNas

Bagian

Original Researh Articles

Lisensi

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