PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Finance yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Rahma Yenti - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study examine  the effect of good corporate governance mechanism, which is the effect of board of directors, board of commissioners, and audit committee on earnings management by using Stubben’s research model (2010) which is calculated from the absolute residual value of conditional revenue. The population is finance companies listed in Indonesian Stock Exchange through 2011-2015. The samples are 48 finance companies by using purposive sampling method. Data is secondary which was collected from idx.co.id. The result indicate that: 1) board of directors has negative significant effect on earnings management, 2) board of commissioners has no significant effect on earnings management, and 3) audit committee has no significant effect on earnings management

 

Keyword: Board directors, Board commissioners, Audit committee, Earning Management



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