PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PRAKTIK PERATAAN LABA (Studi Kasus Pada Lembaga Keuangan Yang Terdaftar Di Bei 2010 – 2014)

Abstract

The purpose of this study was to examine the effect of corporate governance mechanism on the income smoothing. The indicators which are used to measure corporate governance mechanism in this study is institutional ownership, managerial ownership, independent commissioners, audit committees, and audit quality. While, income smoothing as the dependent variable was measured using Eckel Index.
This study uses secondary data with entire population of all banking company that listed in Bei 2010-2014. The sampling methodused to determine the sample in this research is purposive sampling. The analytical method used is logistic regression using SPSS version 14.
The results of hypotheses examination showed that institutional ownership, managerial ownership, and independent commissioners no affects the income smoothing. While, the audit committees and audit quality negative affect the income smoothing.
Suggestions for further researcher in order to extend the period of observation in the banking companies that listed in BEI to give better description of the actual conditions. In addition, researcher can use other variables.
Keyword: income smoothing, corporate governance, instit