Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba

Abstract

The purpose of this research is to investigate and give empirical evidence of the effect
of corporate governance mechanisms on earnings quality. The proposed hypotheses are as
follows, (1) managerial ownership is positively influence earnings quality, (3) the proportion
of independent board of commissioner positively influence earnings quality, (3) the existence
of audit committee positively influence earnings quality.
By using 74 samples and 197 observations, the result indicates that corporate
governance mechanism effect earnings quality. The earnings quality of proxy stated by Sloan
(1996), Chan et al (2001) and Warfield et al (1995) is discretionary accruals. The corporate
governance mechanism has the ffict on earnings quality are: managerial ownership positively
and statistically significant effect earnings quality, the proportion of board of commissioner
negatively and statistically significant influence earnings quality, the existence of audit committee
positively and statistically significant influence earnings quality.

Save to Mendeley