Zaenal Fanani_Abstract_1822014

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

(Full Text.pdf)

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s