EkoBis ( Ekonomi & Bisnis )
2014: EKOBIS (Vol.15 No.1 2014)

KORELASI PENERAPAN PRINSIP-PRINSIP CORPORATE GOVERNANCE DENGAN MANAJEMEN LABA

Maya Indriastuti (unissula)



Article Info

Publish Date
01 Jan 2014

Abstract

This study was conducted to analyze the correlation between the application of the principles of corporate governance (fairness, transparency, accountability, and responsibility) with earnings management in companies listed on the Indonesia Stock Exchange in 2011-2012 and gives an overview of how the implementation of corporate governanceini can reduce management actions profits made by the company manager. This study used secondary data from publicly traded companies nonlembagakeuangan ever survey of corporate governance followed PerceptionIndex 2009 to 2012 conducted by The IndonesianInstitute for Corporate Governance(IICG). Tests carried out using correlation test. Tests conducted for 2011-2012 and combined in 2011 and 2012. Wherewith Test results show that in general, the application of the principles of governance goodcorporate not guarantee the absence of earnings management yangdilakukan by the company. .Keywords: agency theory, earnings management, corporate governance, corporate nonfinancial institutions, and correlation test

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Journal Info

Abbrev

ekobis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi dan Bisnis (EKOBIS) is published by the Department of Management, Faculty of Economics, Sultan Agung Islamic University (Unissula) on a regular basis (every six months). The purpose of this journal is to publish the results of research in the field of management which includes: - ...