PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
Abstrak: The aim of this research is
to examine the influence of good corporate governance mechanisms, auditor’s
independency, leverage, audit quality, profitability and company’s size on the
earnings management practices in manufacturing companies listed in Indonesia
Stock Exchange. This research used 40 listed manufacturing companies in
Indonesia Stock Exchange, selected using purposive sampling method, during the
research period 2006 until 2008. Data were analyzed using multiple regression
method. The result of the analysis indicated that leverage, audit quality and
profitability had influence on earnings management practice. It means that
leverage, audit quality by audit firms size and profit or loss that was
reported by the management will motivate the management in doing the earnings
management practices.
Keywords: Good Corporate Governance mechanisms, auditor’s independency,
leverage, audit quality, profitability, company’s size, earnings management.
Penulis: WELVIN
I GUNA dan ARLEEN HERAWATY (STIE Trisakti)
Kode Jurnal: jpmanajemendd100001
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