Analisis Pengaruh Kepemilikan Manajerial Terhadap Earning Management dan Kualitas Laba

Date Selasa, 29 Juli 2008 - 2007, Januari 2005

Penulis: Eddy Suranta

Keywords: managerial ownership, earnings management, quality of earnings, corporate governance.

Abstract.

The objective of this this study is to examine the influence of managerial ownership on earning management and quality of earnings. Some empirical researches proved that managerial ownership has a negative influence on earnings management and influences positively year 1995 to 2000, using pooled data of 361 obse3rvations. Earnings management is proxies by discretionary total accrual (DTAC) and the quality of earnings is proxies by earnings response coefficient (ERC). The result of the study is that managerial ownership has a positive influence on earnings management and quality of earnings. The overall result shows that increasing there is an motivation of manager to manage reported earnings. These result are contradictory. It may be caused by the limited corporate governance mechanism variables being observed such as institutional and public ownership, independent board of directors and audit committee.

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