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The Influence Of Good Corporate Governance Mechanism On Earnings Management: Empirical Study In Indonesian Stock Exchange Listed Company For Periods Of 2006-2010, Hermiyetti Hermiyetti, Evita Nora Manik
The Influence Of Good Corporate Governance Mechanism On Earnings Management: Empirical Study In Indonesian Stock Exchange Listed Company For Periods Of 2006-2010, Hermiyetti Hermiyetti, Evita Nora Manik
The Indonesian Capital Market Review
The purpose of this research is to examine the influence of good corporate governance mechanism about earnings management in companies listed in Indonesian Stock Exchange during 2006 to 2010. The independent variables include the size of commissioner board, independent commissioner board percentage, size of audit committee, and commissioner meeting frequency. The dependent variable is earnings management which is measured by discretionary revenue model (Stubben, 2010). Size of company is used as the control variable in this research. The population of this research is 465 samples from companies listed at Indonesian Stock Exchange during 2006 to 2010. The sampling method used …