Pengaruh Penerapan Corporate Governance Terhadap Timbulnya Earning Management dalam Menilai Kinerja Keuangan pada Perusahaan Perbankan di Indonesia  

Oleh:

Herwiyanti, Eliada

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Bisnis dan Akuntansi vol. 12 no. 2 (Aug. 2010), page 69-80.
Topik: Corporate Govermance Implementations; Earnings Management; Financial Performance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ59.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The study examined the influence of corporate govermance implementations (consist of the amount of commissioner board, existence of audit committee, board independent commissioner, managerial ownership and institutional ownership) towards earings management to evaluate company operationals among listed of banking industries in Indonesia Stock Exchange which published their annual reports from 2005 until 2007. The analysis method of this researchused multiple regressions. The result 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 earings management of banking industries in Indonesia had significant influence for managerial wnership proxy; (2) Earnings management act had not significant influence toward financial performance of banking industries in indonesia; (3) Relationship between corporate governance implementations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownwrship and institutional ownership) toward financial performance was mediated by earnings manadement of banking industries in Indonesia had not significant

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