PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN MOTIVASI TERHADAP EARNINGS MANAGEMENT DI DALAM BADAN USAHA MILIK NEGARA - Perbanas Institutional Repository
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This research aims to analyzing the effect corporate governance mechanism i.e institutional ownership, managerial ownership, the independence of board committee, audit
The purpose of this study examines the impact of Corporate Governance mechanism i.e institutional ownership, managerial ownership, size of board committee, independence of
Earnings management is the dependent variable in this study and the independent variables used in this study are the board of commissioner’s size, the
Partially, the positive effect of managerial ownership variables are not significant, positive effect of institutional ownership variables are not significant, negative
We expect that earnings man- agement accruals and real activities has a negative impact on earnings persistence: H1a: Accrual earnings management has a negative effect on earnings
Conclusion 1 Management ownership has no effect on financial performance because managerial ownership is too low so that the performance of managers in managing the company is not
In this research use corporate governance indicators is Board of Commissioners size, Independent Board of Commissioners composition, institutional ownership, managerial ownership, Board
The test results in the Inmek research prove that institutional ownership has no effect on firm value, managerial ownership does not affect firm value, independent commissioners
