ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2005-2008

MARSONO, Marsono (2010) ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2005-2008. Jurnal Akuntansi dan Auditing (JAA), 7 (1). pp. 47-63. ISSN 1412-6699

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Abstract

The purpose of this research is to examine the influence of the corporate governance mechanism concerning to the earnings management andfirm value in manufacturing companies listed at Indonesian Stock Exchange during 2005-2008. The variable examined in this research is institutional ownership, nxanagerial ownership, independent comntissioner, auditor quality, earning management measured with discretionary accrual by modified Jones model (1995) andfirm value. The sample u,hich is used in this research mandacturing companies listed at htdonesian Stock Exchange on period of 2005-2008. This research is using purposive sampling method to determine the sample and resulted 77 companies os research sample. Multiple regression model and statistic descriptive is used to analysis data. The result af t:his research shows the corporate governqnce mechanism (institutional ownership, nmnogerial ownership, independent commissioner and auditor quality) are not influence to earnings tnanagement. Institutionql ownership, managerial ownership and auditor quality not influence to firm value. Independent cotmmissioner had negatit,e effect and significant to thefirm value.

Item Type:Article
Additional Information:Institutional ownership, managerial ownership, independent commissioner, auditor quality, earnings management and firmt value
Uncontrolled Keywords:Institutional ownership, managerial ownership, independent commissioner, auditor quality, earnings management and firmt value
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:38723
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:04 Mar 2013 15:03
Last Modified:04 Mar 2013 15:03

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