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Research title and researcher
Research title : Peranan Corporate Governance Terhadap Praktik Earning Management Pada Industri Batubara || FPTVI 2017; ISBN 978-602-74954-1-8; 9 Februari 2017
Researcher : Annisa Kurnia Pratiwi, Lucia Ari Diyani
Keywords : Corporate Governance, Discretionary Accruals, Earning Management
Abstract

This study aims to examine independent variables of corporate governance which proxy by audit committee, composition of board commissioner independent, institutional ownership, managerial ownership, audit quality, size of commissioner influences on earnings management which proxy by discretionary accrual. This study used sample of mining industry which is ranked by IICG in 2011-2015 period and listed in BEI during 2010-2014 period. The number of mining industry that were became in this study were 5 companies. Hypothesis in this study are tested by multiple linear regression. The results of this study indicate that audit committee, composition of board commissioner independent, institutional ownership, managerial ownership, audit quality, size of commissioner has no influences as partial on earning management. As simultaneous with the coefficient of determination for 21.8%, corporate governance has no influences on earning management. Based on this circumstance, the results can be advantages to determine the accurate policy to prevent negative perception on financial report, in this circumstance earning management.

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