Relasi : Jurnal Ekonomi
Vol 13 No 1 (2017)

PENGARUH MEKANISME TATA KELOLA PERUSAHAAN, RISIKO KEUANGAN, DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA

Sasmito Widi Nugroho (Pasca Sarjana Universitas Brawijaya)

Article Info

Publish Date
15 Feb 2017

Abstract

This study aims to analyze the influence of corporate governance mechanisms, financial risk, and ownership structure on earnings management. Proxy for good corporate governance mechanism is   Managerial ownership, institutional ownership, independent commissioner and independent audit committee. Proksi  for the financial risk is leverage ratio, free cash flow, and the current ratio. Earnings management is measured by discretionary accruals using the model of Kang Sivaramakrishnan. The   sample  of   this   research   is   27   companies   in   the manufacturing  sector  which  were  listed  in  Indonesian  Stock  Exchange  in 2010-2012. The results shows that institutional ownership, independent commissioner, independent audit committee have no effect on earnings management. Managerial ownership and leverage ratio has a positive effect on earnings management. Free cash flow, current ratio and ownership structure has a negative effect on earnings management.

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Journal Info
Relasi : Jurnal Ekonomi
Website

Abbrev

relasi

Publisher

Institut Teknologi dan Sains Mandala

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Relasi : Jurnal Ekonomi is an interdisciplinary journal that seeks both theoretical and practical papers devoted to aspects of the subject matter indicated in the title. Topics will be drawn, but not limited to, the following areas: Business Management, Agribusiness Management, Management ...