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Pengaruh praktek corporate governance terhadap manajemen laba di perusahaan perbankan yang terdaftar di BEI

The aim of this research is to examine the influence of corporate governance in banking companies listed in Indonesia Stock Exchange year 2007- 2008. Corporate governance is measured by the effectiveness of board of commissioners, the effectiveness of audit committee, audit quality, government ownership, disclosure quality, and CG index as independent variables. Whereas the dependent variable is earnings management measured by discretionary accruals using Beaver and Engel model (1996). OLS (Ordinary Least Squared) method is used to test the relationship between those variables. The result shows that the effectiveness of board of commissioners, government ownership, and CG index, are positively related with earnings management. However, audit quality is negatively related with earnings management in banking industry.Ada tabel

Ketersediaan

Call NumberLocationAvailable
7168PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Banking
Corporate governance
Earnings management
Ordinary least square
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 109 p. : diagr. ; 30 cm
Info Detail Spesifik -
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