PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009-2012

Gatot Nazir Ahmad; Leli Novita Sari; Umi Mardiyati

PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009-2012

Authors

Gatot Nazir Ahmad Fakultas Ekonomi Unversitas Negeri Jakarta
Leli Novita Sari Fakultas Ekonomi Unversitas Negeri Jakarta
Umi Mardiyati Fakultas Ekonomi Unversitas Negeri Jakarta

Keywords:

institutional ownership, firm size, corporate governance, the board of commissioners, audit committee, earnings management

Abstract

The purpose of this study is to know the effect of institutional ownership, firm size and corporate governance on earnings management in manufacturing firm. The sample using purposive sampling. The research model in this study employs panel data analysis with random effect approach. The empirical results show that institutional ownership and firm size have negative and significant effect on earnings management, but the board of commissioners and the audit committee have negative and not significant on earnings management.

Keywords: institutional ownership, firm size, corporate governance, the board of commissioners, audit committee, earnings management

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Published

2014-09-30

How to Cite

Ahmad, G. N., Sari, L. N., & Mardiyati, U. (2014). PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009-2012. JRMSI - Jurnal Riset Manajemen Sains Indonesia, 5(2). Retrieved from https://journal.unj.ac.id/unj/index.php/jrmsi/article/view/800

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Issue

Vol. 5 No. 2 (2014): Jurnal Riset Manajemen Sains Indonesia

Section

Articles

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Articles in Jurnal Riset Manajemen Sains Indonesia are Open Access articles published under the Creative Commons CC BY-NC-SA License. This license permits use, distribution and reproduction in any medium for non-commercial purposes only, provided the original work and source is properly cited. Any derivative of the original must be distributed under the same license as the original.