EARNING MANAGEMENT: ANALISIS CORPORATE GOVERNANCE PADA PERUSAHAAN SEMEN DI INDONESIA

Yanuar Trisnowati

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Jurnal Ekonomi dan Manajemen dengan ISSN: 2614-4212 (online), 1411-5794 (cetak) merupakan jurnal yang dikelola oleh Program Pascasarjana Universitas Gajayana. Jurnal Ekonomi dan Manajemen merupakan media informasi dan komunikasi bagi para praktisi, peneliti, dan akademisi yang terlibat dan memperhatikan perkembangan ekonomi, manajemen dan bisnis, serta memuat hasil penelitian dan hasil pemikiran baik konseptual maupun aplikasi teori di bidang Ekonomi, Bisnis, dan Manajemen, termasuk manajemen pendidikan, manajemen startegis, manajemen pemasaran, manajemen hubungan masyarakat, manajemen operasional, manajemen rantai pasok, manajemen pengadaan, manajemen sumber daya manusia, manajemen keuangan dan akuntansi, manajemen kewirausahaan, manajemen organisasi, manajemen teknologi dan informasi, manajemen R&D, manajemen proyek, manajemen risiko, manajemen kualitas, manajemen inovasi, manajemen perubahan serta tidak menutup kemungkinan pada bidang manajemen lainnya.

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Published Jan 19, 2018

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Statistic

Vol. 17 No. 3 (2016): Oktober

Yanuar Trisnowati

Fakultas Ekonomi dan Bisnis, Universitas Internasional Semen Indonesia Gresik

Abstract

Earnings management is interference management in the preparation process of financial statements that aim to be reported to shareholder. Earnings management can reduce the credibility of financial statements because it does not showed actual condition of the company. The shareholder is possible will take a wrong decision because they obtain wrong financial information. The purpose of
this study is to analyze the impact of good corporate governance and firm size to earnings management at 82 manufacturing company in Indonesia Stock Exchange at 2012 until 2014. The dependent variable in this study is earnings management. The independent variable are managerial ownership, institutional ownership, proportion of independent commissioner, and firm size. To find the impact of variable, this study used multiple liner regression. The result of regression analysis showed that the variable managerial ownership, institutional ownership, and firm size had not significant effect to earnings management. Variable proportion of independent commissioner had significant effect to earnings management.

How to Cite

Trisnowati, Y. (2018). EARNING MANAGEMENT: ANALISIS CORPORATE GOVERNANCE PADA PERUSAHAAN SEMEN DI INDONESIA. Jurnal Ekonomi Dan Manajemen, 17(3). Retrieved from https://ejournal.unigamalang.ac.id/index.php/JEM/article/view/184

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