PERANAN GOOD CORPORATE GOVERNANCE UNTUK MEMINIMALISASI TINDAKAN CREATIVE ACCOUNTING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

International Journal of Management & Information Systems (IJMIS)

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Field Value
 
Title PERANAN GOOD CORPORATE GOVERNANCE UNTUK MEMINIMALISASI TINDAKAN CREATIVE ACCOUNTING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
 
Creator Wijayanti, Indah Oktari
Asmawanti S, Dri
 
Subject


 
Description This study aims to examine the influence of the role of good corporate governance to minimize creative accounting actions in manufacturing companies listed on the Indonesian stock exchange (BEI) in 2015-2017. The variables tested in this study consisted of institutional ownership and managerial ownership and creative accounting in proxy with earnings management as measured by discretionary accruals estimated using the modified Jones model (1995). The sample of this study is a manufacturing company listed on the Stock Exchange in 2013-2017. This study uses purposive sampling method in determining the number of samples used and obtained 77 companies used as samples. Multiple regression models and descriptive statistics are used for data analysis. The results show that corporate governance mechanisms that are proxied by institutional ownership and managerial ownership do not affect earnings management.Keywords: institutional ownership, managerial ownership, creative accounting.
 
Publisher Jurusan Akuntansi UNIB - Rini Indriani
 
Contributor
 
Date 2019-06-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7588
10.33369/j.akuntansi.7.3.103-114
 
Source Jurnal Akuntansi; Vol 7, No 3 (2017); 103-114
2303-0364
2303-0356
 
Language eng
 
Relation https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7588/3791
 
Coverage


 
Rights Copyright (c) 2019 Indah Oktari Wijayanti, Dri Asmawanti S
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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