PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN PENGUNGKAPAN SUKARELA TERHADAP MANIPULASI AKTIVITAS RIIL
ABSTRACT: The purpose of this
study was to examine the effect of corporate governance mechanisms, audit
quality, and voluntary disclosure on real activities manipulation. Corporate
governance mechanisms was proxied with five variables: the proportion of
managerial ownership, the proportion of domestic institutional ownership, the proportion
of public ownership, the proportion of in-dependent commissioners, and the
proportion of audit committee. Audit quality was proxied with KAP big four and
non big four. Voluntary disclosure index measurement is done by developing a
voluntary disclosure of a list of items. To control the data used two control
variables, namely total assets and leverage ratio. This study used a sample of
manufacturing com-panies listed on the Indonesia Stock Exchange with the
observation period in 2008. The amount of data obtained as much as 94. Testing
the hypothesis in this study using multiple regression statistical analysis.
The study produced some empirical evidence, 1) the pro-portion of managerial
ownership negatively affect real activities manipulation; 2) the proportion of
domestic institutional ownership negatively affect real activity manipulation;
3) the study failed to prove that the pro-portion of public ownership have a
negative influence on real activity manipulation; 4) the study failed to prove
that the proportion of independent commissioners negatively affect real
activity manipulation; 5) the study failed to prove that the proportion of
audit committee adversely affect real activity manipulation; 6) the study
failed to prove that the audit quality negatively affect real activities
manipulation; and 7) the study proved that the voluntary disclosure negatively affect
real activity manipulation.
Keywords: corporate governance
mechanisms, quality audits, voluntary disclosure, and real activities manipulation
Penulis: Dody Hapsoro
Kode Jurnal: jpmanajemendd120317
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