Detail Inovasi Perguruan Tinggi


Tema: INFORMATION, An International Interdisciplinary Journal ISSN (print): 1343-4500, ISSN (electronic): 1344-8994 Vol 19, No.7(A), July 2016
Judul: EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION AND CORPORATE GOVERNANCE MECHANISM MODEL
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0409076201

Tahun: 2016

Managers tend to do earnings management through real adtivities compared to the accrual earnings management. The purpose of this study was to examine the effect of corporate governance mechanisms to earnings management through real activities. The research sample number 9 1 companies industry manufacturing sector listed on the Indonesia Stock Exchange (BEI) in 2010. Results of the research showed that: The institutional ownership, the composition of the Board of Commissioners, and the Audit Quality, has proven to be able to control and reduce earnings management practices through the real activities manipulation.