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Pengaruh orporate governance terhadap manajemen laba di Industri perbankan Indonesia
This study is replication of the study that has been done by Nasution (2007) with different sample. The aim of this study is to test the effect of corporate governance including: (i) size and composition of board of commissioner: (ii) the existence of audit committee; on earnings management in Banks listed in Indonesia Stock Exchange during 2004-2008. The data source are Indonesia Capital Market Directory, and also the banks? website. Based on the purposive sampling method, 22 listed banks are included in the study, resulting 110 bank-year observations. Generally, this study hipothesised that corporate governance practice negatively influences earnings management in banks. This study use Beaver and Engel (1996) model to measure earnings management in banks. To test the hypotheses, regression analysis statistical method is used in this study. The empirical result shows that corporate governance practices such as: size and composition of board of commissioner and the existence of audit committee negatively influence earnings management The result of this study confirms the hypotheses which stated that corporate governance practices has been successfully minimize earnings management activities in Indonesian listed banks.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7153 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Banking Corporate governance Earnings management |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 54 p., 9 p. : 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |