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Indexing metadata Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan DUBLIN CORE
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1.
Title
Title of document
Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan
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Creator
Author's name, affiliation, country
Vinola Herawaty; Universitas Trisakti, Indonesia; Indonesia
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Subject
Discipline(s)
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Subject
Keyword(s)
corporate governance, earnings management, institutional ownership, outside independent director, institutional ownership, audit quality
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Description
Abstract
The objective of the empirical study is to examine the role of Corporate Governance Practices as a variable that moderates the effect of Earnings Management to the value of the firm. The result gives the evidence that corporate governance practices that have a significant impact to the value the firm are outside independent director and institutional ownership, in the model regression with moderating variable. It also indicates that Independent director, audit quality and institutional ownership are moderating variables of the relationship between earnings management and the value of the firm, but not the managerial ownership. Thus, earnings Management can be minimized with the monitoring mechanism i.e. (1) independent director that can monitor the management of the company in aligning the interest of principal and agent, (2) institutional ownership shareholders - the sophitisticed investor that also monitor the management to decrease the motivation of management to manipulate Earnings and (3) audit quality with the role of auditors to give the credibility of the reported financial statement by management.
Abstract in Bahasa Indoesia: Tujuan penelitian ini untuk menge¬tahui secara empiris pengaruh earnings management terhadap nilai perusahaan, praktek corporate governance nilai perusahaan dan pengaruh praktek corporate governance terhadap hubungan antara earnings management dan nilai perusahaan dan memahami peranan praktek corporate governance terhadap praktek earnings management yang dilakukan yang perusahaan dalam upaya meningkatkan nilai perusahaan. Hasil penelitian membuktikan corporate governance berpengaruh secara signifikan terhadap nilai perusahaan dengan variabel komisaris inde¬penden dan kepemilikan institusional. Kepemilikan manajerial akan menurunkan nilai perusahaan sedangkan kualitas audit akan meningkatkan nilai perusahaan. Komisaris independen, kualitas audit dan kepemilikan institusional merupakan variabel pemoderasi antara earnings management dan nilai perusahaan sedangkan kepemilikan manajerial bukan merupakan variabel pemo¬derasi. Earnings management dapat diminimumkan dengan mekanisme monitoring oleh komi¬saris independen, kualitas audit dan institusional ownership Kata kunci: corporate governance, earnings management, institusional ownership, komisaris independen, kualitas audit 5.
Publisher
Organizing agency, location
Institute of Research and Community Outreach - Petra Christian University
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Contributor
Sponsor(s)
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Date
(YYYY-MM-DD)
2009-05-27
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Type
Status & genre
Peer-reviewed Article
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Type
Type
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Format
File format
PDF
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Identifier
Uniform Resource Identifier
http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/17083
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Identifier
Digital Object Identifier
10.9744/jak.10.2.PP. 97-108
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Source
Journal/conference title; vol., no. (year)
Jurnal Akuntansi dan Keuangan; Vol 10, No 2 (2008): NOVEMBER 2008
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Language
English=en
en
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Relation
Supp. Files
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Coverage
Geo-spatial location, chronological period, research sample (gender, age, etc.)
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Rights
Copyright and permissions
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