PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP TIMBULNYA EARNINGS MANAGEMENT DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA
Abstrak: The
study examined the
influence of corporate
governance imple-mentations (consist
of the amount
of commissioner board,
existence of audit committee, board
of independent commissioner,
managerial ownership and institutional ownership)
towards earnings management
to evaluate company operations among
listed of banking
industries in Indonesia
Stock Exchange which published
their annual reports from 2005 until 2007. The analysis method of this
research used multiple
regressions. The results
of this study
showed that (1) corporate
governance implementations (consist
of the amount
of commissioner board, existence
of audit committee,
board of independent
commissioner, managerial ownership
and institutional ownership)
toward earnings management of
banking industries in
Indonesia had significant
influence for managerial ownership proxy; (2) Earnings management act
had not significant influence
toward financial performance
of banking industries in
Indonesia; (3) Relationship
between corporate governance
implementtations (consist of
the amount of
commissioner board, existence
of audit committee,
board of independent
commissioner, managerial ownership
and institutional ownership) toward
financial performance was
mediated by earnings management
of banking industries in Indonesia had not significant.
Keywords: Corporate
Governance Implementations, Earnings
Management, Financial Performance
Penulis: YUSRIATI NUR FARIDA,
YULI PRASETYO dan ELIADA HERWIYANTI
Kode Jurnal: jpakuntansidd1000063
