| Classification | SKR.V.02.0336 |
| Title | PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN KONSEKUENSINYA TERHADAP KINERJA KEUANGAN (Studi empiris pada industri perbankan yang terdaftar di BEI tahun 2007 – 2009) |
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| Author(s) | : Sherly Agustina Sari : 07.05.52.0106 |
| Subject(s) | Kata kunci : Kepemilikan institusional, manajeri |
| Series Title | GMD | Skripsi Mahasiswa |
| Language | Indonesia |
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| Publishing Year | 2011 |
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| Specific Detail Info | ABSTRACT This study is based on the previous study which conducted bay Nasution and Setiawan (2007) that study research about the influence the implementation of corporate governance toward earnings management in the banking company result of this study is that composition of commissioner council give a negative influence to the earnings management and the research conducted by Gideon (2005) cash flow return on asset (CFROA) which is reported can show the management . The purpose of earnings management is managing the finance report in order to make it appropriate with the manager’s wish interrelated with his self interest This research focuses on the banking company is listed on BEI for the period of 2007-2009. The method of collecting data used is pooling data and the samples are 20 banking companies. There fore there are 60 observations along the research period. Those samples are based on purposive sampling and the statistic method that is used is multiple regressions. The result of this study is that the managerial ownership factor gives a significant influence toward earnings management. In other case in contrary the others Good Corporate Governance (GCG) indicators such as the institutional ownership, the proportion of independent board commissioner and the size of commissioner do not give significant influence toward earnings management partially. Thus, earnings management give any significant influence toward the finance perform. Keywords : institutional ownership, managerial ownership, the proportion of independent board commisioner, the size of commissioner, earnings management and finance perform. |
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