| Autor: |
Mardayaningrum Mardayaningrum, Rina Trisnawati, Laillatul Khotimah |
| Rok vydání: |
2018 |
| Předmět: |
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| Zdroj: |
Riset Akuntansi dan Keuangan Indonesia, Vol 3, Iss 2, Pp 141-151 (2018) |
| ISSN: |
1411-6510 |
| DOI: |
10.23917/reaksi.v3i2.6702 |
| Popis: |
Th e purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning management on LQ45 and JII Indexes during the 2010-2015 period . The number of samples in the study is 144 companie s in JII index and 121 companies in JII index s. Sampling techniques using purposive sampling method. Methods of data analysis using multiple linear regression to test and prove the hypothesis of the study. Research results showed the pro xy of corporate governance mechanism with institutional ownership, managerial ownership, the proportion of Board of Commissioners and the audit committee no effect to accrual earnings management. (prob value >0.05). The free cash flow and leverage have an effect significantly to accrual earning management (prob value |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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