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Peranan Good Corporate Governance Untuk Meminimalisasi Tindakan Creative Accounting

PERANAN GOOD CORPORATE GOVERNANCE UNTUK MEMINIMALISASI TINDAKAN CREATIVE ACCOUNTING

DIAN FESTIANA HADI SAPUTRO
M TAUFIQ HIDAYAT
ZAKY MACHMUDDAH
Universitas Dian Nuswantoro

ABSTRACT

The aim of the research is to prove the influence of good corporate governance mechanism empirically in minimalizing creative accounting actions. All firms listed at Indonesian Stock Exchange during 2013-2014 period were the population of the research. There were totally 92 firms used as research sample with 164 annual report chosen purposively. Classical assumption test and multiple regression analysis used to analyze the data. The results of the research showed that managerial ownership and institutional ownership had negative significant effects on earnings management. This finding was in line with Klein, 2002; Dechow, 1996; Beasley, 1996 who proved that earnings management can be limited by good corporate governance. Practical implication of this research is to explore recommendation for the government and go public company on the importance of implementing good corporate governance mechanism to minimize creative accounting actions.

Keywords: Good Corporate Governance Mechanism, Creative Accounting, Earnings Management

5. Dian Festiana Hadi Saputro, M Taufik Hidayat dan Zaky Machmuddah


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