Effect of Corporate Governance of Earnings Management in Banking Companies Listed in Indonesia Stock Exchange) 2010-2012
Abstract
The purpose of this study was to Determine the good corporate governance mechanisms effects as measured by managerial ownership, t he proportion of the board of Commissioners, and the use ofexternal audit firm size on earnings management. This Sampling using the purposive sampling to Obtain a sample of 28 banking companies listed on the Indonesia Stock Exchange in 2010 to 2012.The analysis method in this study using multiple linear regression, and Modified Jones Model 1995 is used in Determining the value of discretionary accruals. Were processed using SPSS 17.0 for Windows.The results Showed that the independent variables are not shown to e ffect the reduction in earnings management practices. This is Because The implementation of good corporate governance has not been fully is implemented. In addition, the application of corporate governance is still a new thing I n Indonesia and the effect of the application of the new corporate governance can Be Felt in the long term.
Keyword:Corporate Governance, Earnings Management, Modified Jones Model
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ISSN (Paper)2222-1697 ISSN (Online)2222-2847
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