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ArtikelCorporate Governance Sebagai Alat Pereda Praktik Manajemen Laba (Earnings Management)  
Oleh: Iqbal, Syaiful
Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 10 no. 3 (Dec. 2007), page 29-48.
Topik: Earnings Management; Discretionary Accrual; and Corporate Governance
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: VV5.5
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelThe purposes of study are to examine the influences of corporate governance mechanisms on the earnings management practices; to explore the type of those influences; and to drive a conclusion which is the corporate governance mechanism applied to reduce the earnings management practices. That information will be interesting empirical evidences about the affectivity of corporate governance mechanism to minimize earnings management practices in the companies. The earnings management indicated by discretional accrual, and the corporate governance mechanism performed by management and institutional ownership, board of directors' size, and audit committee. A number consist of 300 firm-years, as study sample, were taken from 329 firms listed in the JSX, on the period of 2000-2006. The sample selected based on purposive sampling method. The Ordinary Least Squares Regression was run to drive the conclusion in the significance level of 5%. The result shows simultaneously all of corporate governance variables have significant influence on the earnings management. Unfortunately, it doesn't supported by the partial result. T-test result explains the managerial ownership has negative direction and both the board of directors' size and the audit committee have positive pattern. Beside, the institutional ownership has not any influence on the management practices. These facts indicate all mechanism of corporate governance except the institutional ownerships and the audit committee could be applied in order to minimize earnings management practices.
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