Date: 09-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA BANK-BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada sektor Perbankan Laporan Keuangan tahun 2015-2016)

Detail
Author Abram Yanuar
Category Akuntansi Keuangan dan Auditing

Abstract

This study aims to analyze the influence of Good Corporate Governance with Perfect audit proxies, Institutional Ownership and Management Ownership on earnings management in banks listed on the Indonesia Stock Exchange. The sample in this study are companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2016 period. The number of samples used was 15 companies which explained by purposive sampling. The method of analysis of this study uses multiple linear regression analysis. The results of this study indicate that audit quality, institutional ownership and managerial ownership have been negative and significant to earnings management