Pengaruh Mekanisme Good Corporate Governance terhadap Manajemen Laba

Yusuf Mangkusuryo • Ahmad Waluya Jati
Journal article Jurnal Reviu Akuntansi dan Keuangan • Desember 2017 Indonesia


This study aimed to determine the effect of Good Corporate Governance mechanism towardearnings management that is proxied with discretionary accruals (DTA). The GCG mechanismis proxied with managerial ownership (KM), institutional leadership (KI), independent board ofcommissioner (DKI) and independent audit committee (KAI). The sample used in this studywere 11 companies registered in CGPI for three years starting from 2013 to 2015.To knowwhether the above GCG variables have an effect on earnings management, multiple linearregression test using SPSS 2.1 program. The test results show that only managerial ownershipvariables has significantly influence to earnings management. While other variables such asinstitutional ownership (KI), independent board of commissioner (DKI), and independent auditcommittee (KAI) have no significant effect to earnings management.


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Jurnal Reviu Akuntansi dan Keuangan

Jurnal Reviu Akuntansi dan Keuangan (JRAK) merupakan jurnal ilmiah di bidang ilmu Akuntansi yang ... tampilkan semua