Jurnal Akuntansi, Vol 13, No 3 (2009)

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PENGARUH MEKANISME CORPORATE GOVERNANCE, INVESTMENT OPPORTUNITY SET (IOS), DAN KUALITAS AUDITOR TERHADAP EARNINGS MANAGEMENT DAN NILAI PERUSAHAAN

Fauzi Nazir, Eliada Herwiyanti

Abstract


This research represents empirical study to examine the influence of corporate governance mechanism (amount of audit committee, board of commissioner, managerial ownership, institutional ownership), Investment Opportunity Set (IOS) and auditor quality toward earnings management and firm value among listed manufacturing companies at Indonesian Stock Exchange (IDX) which were published in annual report from 2005 until 2007. The method of analysis of this research used multiple regression. The result of this study showed that: (1) corporate governance mechanism (amount of audit committee, board of commissioner, managerial ownership, institutional ownership), Investment Opportunity Set (IOS) and auditor quality had not simultaneously influence to earnings management; (2) corporate governance mechanism (amount of audit committee, board of commissioner, managerial ownership, institutional ownership), Investment Opportunity Set (IOS) and auditor quality had simultaneously influence to firm value; (3)   corporate governance mechanism (amount of audit committee, board of commissioner, managerial ownership, institutional ownership), Investment Opportunity Set (IOS) had not partially influence to earnings management, but auditor quality had negative influence to earnings management; (4) corporate governance mechanism (amount of audit committee, board of commissioner, managerial ownership, institutional ownership) had not partially influence to firm value, but auditor quality  and Investment Opportunity Set (IOS) had positive influence to firm value.


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