Pengaruh Corporate Governance Terhadap Manajemen Laba Di Indonesia

Laura Monica

Abstract


Tujuan  utama  dari  penelitian  ini  adalah  meneliti  hubungan  antara   corporate governance,   yang   diukur   dengan   kepemilikan   manajerial,   kepemilikan   institusional, kepemilikan   asing,   dan   komisaris   independen,      terhadap   manajemen   laba.   Dengan menggunakan sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013-2015.  Penelitian ini menemukan bukti bahwa kepemilikan manajerial dan kepemilikan asing memiliki pengaruh terhadap manajemen laba, sedangkan kepemilikan institusional dan komisaris independen tidak memiliki pengaruh terhadap manajemen laba.

Keywords


corporate governance, manajemen laba.

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DOI: https://doi.org/10.21107/jsmb.v5i2.6655

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