PENGARUH MEKANISME CORPORATE GOVERNANCE, ASIMETRI INFORMASI DAN LEVERAGE TERHADAP MANAJEMEN LABA DAN KUALITAS LABA
Abstract
Tujuan dari penelitian ini adalah untuk melihat pengaruh mekanisme Corporate Governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komposisi dewan komisaris, dan komite audit. Serta leverage, dan asimetri informasi terhadap management laba dan kualitas laba. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2006. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Sebanyak 40 perusahaan telah dianalisis dengan menggunakan metode analisis jalur. Hasil penelitian menunjukkan bahwa mekanisme corporate governance, asimetri informasi dan leverage memiliki pengaruh yang lemah terhadap manajemen laba dan kualitas laba.
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DOI: https://doi.org/10.30596/jrab.v11i2.405