Garuda Documents : Hubungan Tata Kelola Baik dan Manajemen Laba: Pendekatan Quality Accrual

TitleHubungan Tata Kelola Baik dan Manajemen Laba: Pendekatan Quality Accrual
Author Order2 of 3
Accreditation
AbstractThe purpose of this study is to determine the effect of good corporate governance (GCG) which includes the audit committee, independent commissioners, and executive compensation to earnings management. Sample of this research are 34 financial statements of several manufacturing companies in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange in 2008 to 2014. Researcher use multiple regression to analyze the data research. The results of this study states that the audit committee, independent commissioners and executive compensation doesn’t have an effect to earnings management in automotive and pharmaceutical companies in Indonesia. Finally, the research is expected to provide insights into the good corporate governance and earnings management in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange.  
Publisher NameDepartment of Accounting-Faculty of Economic and Business (FEB)
Publish Date2016-10-24
Publish Year2016
DoiDOI: 10.15408/akt.v9i2.4001
Citation
SourceAkuntabilitas
Source IssueVol 9, No 2: Oktober 2016
Source Page195-206
Urlhttps://journal.uinjkt.ac.id/index.php/akuntabilitas/article/view/4001/pdf
AuthorDr NEGINA KENCONO PUTRI, S.E., M.Si
File1342902.pdf