ANALISIS DEWAN DIREKSI, DEWAN KOMISARIS, CROSS-DIRECTORSHIPS DEWAN, DAN INDIKASI MANAJEMEN LABA
ABSTRACT: Earnings management
is the moral hazard problem of manager that arises due to the conflict of
interest between the manager as an agent and the shareholder and the owner as a
principal. The indication of earnings management is explained by agency theory
and positive accounting theory. The objective of this re-search is to examine
the influence of corporate governance mechanism consisting of number of board
of directors, number of board of commissioners, cross-directorships and the
indication of earnings management (measured as the value of discretionary
accrual). The research sample was the firm listed in The Indonesian Institute
for Corporate Governance (IICG) in 2001, excluding banking sectors and
insurance for periods of 2001-2004. The other sample criterion is that the firm
must have the data of number of board of directors and the number of board of
commissioners. By using the method of regression analysis, the result of this
research showed that the number of board of directors had a negative
relationship with earnings management. On other hand number of board of
commissioners had a positive and significant relationships with earnings management
and cross-directorship had a negative significant relationships with earnings management.
Keywords: Corporate
Governance, Earnings Management, Agency Theory, Positive Accounting Theory
Penulis: Dwi Asih Wahyuningrum
Kode Jurnal: jpmanajemendd100145
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