ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Listing di BEI)

Irma Citra Sari

Abstract


The research titled: ?Analysis of Corporate Governance Structure Influence to the Profit Management at Manufacture Company Listed at Indonesia Stock Exchange?.
The research aimed to find out about the corporate governance structure and profit management at manufacture company in Indonesia and how the influence of corporate governance structure to the profit management.
The population of the research was all manufactures company listed at Indonesia Stock Exchange. The amount of manufacture company according to Indonesian Capital Market Directory 2008 were 151 companies. Sampling method used was purposive sampling. Profit management in this research determined by using accruel discresionary. Test to the research hypothesis by using multiple linear regression with α=5%.
According to data analysis, whether in partial or simoultant, institutional owning, managerial owning, and independent commissioner arrangement variables, there proved that it didn?t influence the profit management action. It caused by the institutional and managerial owning and independent commissioner arrangement in Indonesian manufactures were so small.

 

Keyword : Struktur corporate governance, kepemilikan institusional, kepemilikan manajerial, susunan dewan komisaris independen, discretionery accrual, dan manajemen laba

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/339/jiptummpp-gdl-s1-2009-irmacitras-16946-PENDAHUL-N.pdf


Keywords


Struktur corporate governance; kepemilikan institusional; kepemilikan manajerial; susunan dewan komisaris independen; discretionery accrual; dan manajemen laba