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All Journal Ekonomi Bisnis UG Journal Prosiding PESAT AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Multidisiplin (JUKIM) International Journal Multidisciplinary Science
Dionysia Kowanda
Universitas Gunadarma
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

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Journal : Jurnal Riset Manajemen dan Bisnis

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MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA Rowland Pasaribu; Dionysia Kowanda; Muhammad Firdaus
Jurnal Riset Manajemen dan Bisnis Vol 10, No 1 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2015.101.352

Abstract

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,
Co-Authors Aditya Rian Ramadhan Anacostia Kowanda Andri Panca Nugraha, Andri Panca Armaini Akhirson Fikriansyah Fikriansyah Herliana Intan Fandini Irwandaru Dana Jaya Kartika Sukmawati Muhammad Firdaus Natallios Peter Sipasulta Natallios Peter Sipasulta Pasaribu, Rowland Fernando Bismark Rowland Bismark Fernando Pasaribu Rowland Bismark Fernando Pasaribu Rowland Pasaribu Siti Nurafiah Teddy Oswari