PENGARUH CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT

Wedyastuty, Nana Tri and ., NURITOMO (2010) PENGARUH CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT. KINERJA Jurnal Bisnis dan Ekonomi, 14 (3). pp. 213-223. ISSN 0853-6627

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Abstract

A good corporate governance is expected to restrain earnings management practices at companies. The purpose of this research is to gain the empirical evidence of the relation between corporate governance and earnings management. A sample of 38 public companies has obtained from JSX Fact Book 2005, JSX Fact Book 2006, JSX Fact Book 2007, JSX Fact Book 2008, dan IDX Monthly Statistics April 2009. Financial data has obtained from OSIRIS database and corporate governance data has obtained from the published annual report. This companies have been listed on BEI in the year 2005 - 2008. This research also using linier regression. The result shows that there is a negative association between corporate governance and real earnings management, but there is no association between corporate governance and accrual earnings management. The control variable LOGSIZE has been found significant to real earnings management and accrual earnings management.

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