Corporate Governance Practices, Share Ownership Structure, and Size on Earning Management  

Oleh:

Sirat, Hadi

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 15 no. 1 (Apr. 2012), page 145-156.
Topik: Corporate Governance; Ownership Structure; Firm Size; and Earnings Management.
Fulltext: 67-240-1-PB.pdf (62.82KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study tries to analyze the effect of corporate governance practices, ownership, and firm size on the amount of earnings management. It was conducted in the companies listed in Indonesia Stock Exchange. Ownership structure can be divided into institutional ownership and family ownership, firm size which were measured by market capitalization. The corporate governance practices were measured using three variables (quality audit, the proportion of independent board, and the existence of audit committee). Multiple-regression was employed for analysis with the empirical data from 117 samples of manufacturing companies listed in the Indonesia Stock Exchange. It was found that company size and family ownership have a significant influence on the amount of earnings management. The larger the company, the smaller management is on average earnings and earnings management in the firms with high family ownership. Those that are not a corporate conglomerate are higher than average earnings in the management of other companies. The practice of corporate governance and institutional ownership variable did not have significant effect on the amount of profit made by company management.

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