KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA: STUDI ANALISIS META
Zaenal Fanani
Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
Jl. Airlangga No.4 Surabaya, 60286, Indonesia.
- Korespondensi Penulis:
- Zaenal Fanani: Telp. + 62 31 503 3642; Fax. +62 31 503 6584
- E-mail: fanani_unair@yahoo.com
Abstract
This study aimed to examine the factors influencing earning management in Indonesia, namely firm characteristics 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 earning management existence in a company while the other variable namely operation cash current could not be the predictor of earning management in a company.
Key words: firm characteristics, good corporate governance, META analysis, earnings management
Jurnal Keuangan dan Perbankan (JKP) 