Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2014

Karakteristik perusahaan dan corporate governance terhadap manajemen laba: studi analisis meta

Jurnal Keuangan dan Perbankan: Volume 18, Nomor 2, Mei 2014
Journal from JIPTUNMERPP / 2017-07-25 08:58:58
Oleh : Zaenal Fanani, Diploma 3 of Banking and Finance Merdeka University Malang
Dibuat : 2014-05-01, dengan 0 file

Keyword : Firm characteristics, good corporate governance, META analysis, profit management

This study aimed to examine the factors influencing profit management in Indonesia, namely firm characteristic and good corporate governance. This study used META -analysis technique which was developed by Hunter & Schmidt (1990) and Lipsey & Wilson (2001) by using samples consisting of 12 journals which were accredited nationally minimal B. Empirical evidence found that good corporate governance represented by auditor quality, audit committee, management ownership, institutional ownership and independent commissioner, and firm characteristic represented by growth level, firm size, firm performance, firm book value, could be the predictor of profit management existence in a company while the other variable namely operation cash current could not be the predictor of profit management in a company.

Deskripsi Alternatif :

This study aimed to examine the factors influencing profit management in Indonesia, namely firm characteristic and good corporate governance. This study used META -analysis technique which was developed by Hunter & Schmidt (1990) and Lipsey & Wilson (2001) by using samples consisting of 12 journals which were accredited nationally minimal B. Empirical evidence found that good corporate governance represented by auditor quality, audit committee, management ownership, institutional ownership and independent commissioner, and firm characteristic represented by growth level, firm size, firm performance, firm book value, could be the predictor of profit management existence in a company while the other variable namely operation cash current could not be the predictor of profit management in a company.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Banking and Finance Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.