Fokus Ekonomi
Vol 4, No 2: Desember 2009

PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Panca Wahyuningsih (Dosen STIE Pelita Nusantara Semarang)

Article Info

Publish Date
01 Dec 2009

Abstract

The objective of this research is to investigate the impact of institutional ownership structure and corporate governance to earning management. The measure of institutional ownership was defined on percent of owner stocks by investor and corporate governance is measured in four variables ( independen comisaries proporsional, size of comisaries, audit commite and size of corporate). The analize methode is linear regresion. Tis reasearch used empirical data in Indonesia stock exchange with 20 company of bank periode 2004 – 2006 .The result of this research indicate all variables: institusional ownership, independent commisaries bord , size of commisaries, audit commitee and size of corporate are not significant to earning management.

Copyrights © 2009




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Journal Info
Fokus Ekonomi
Website

Abbrev

fe

Publisher

Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara

Subject

Economics, Econometrics & Finance

Description

Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, ...