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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI
The purpose of this research is to test and to analyze whether the mechanisms of good corporate
governance which consist of managerial ownership, institutional ownership, the proportion of
independent boards of commissioners and audit committee have influence to the practice of earnings
management which is proxy with the discretionary accrual. The sample selection by using
purposive sampling method and the research data analysis is using multiple linear
regressions analysis. The result of research shows that institutional ownership and audit committee
have significant influence to the practice of earnings management. While the managerial ownership
and the proportion of independent board of commissioners has no significant influence to the earnings
management.
Keywords: Managerial Ownership, Institutional Ownership, The proportion of Independent Boards
of Commissioners, Audit Committee, Earnings Management.
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