PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2011)

Abstract

This study aims to examine managerial ownership structure, firm size, and corporate governance on earnings management. Earning management was measure by discretionary accruals, ownership managerial structure was measure by the percentage stock of managerial, firms size was measure by natural logaritma of total asset, and corporate governance were measure by three variabels (composition of board commissioner independent, total of audit committee, and KAP size big 4 or non big 4). This study used data of 111 manufacturing companies listed in BEI from 2009- 2011 . Methods of data collection used purposive sampling techniques. The data were then analized using multiple regression analysis The results shows that the managerial ownership structure and firm size size has no significant effect on earnings management. Meanwhile, the Corporate Governance (composition of board independent commissioners, audit committee, and KAP size) have significant effect on earning management