The Impact of Corporate Governance on Earnings Management: Evidence From Malaysia

D.H.B.A, Muhammad Andi

× The objective in this research is to investigate the impact of corporate governance mechanisms on the earnings management in Malaysia. Specifically, this research examines the effect of chairman characteristics, board structure, independent committees, and family control on earnings management. This research focuses on manufacture companies that listed in Bursa Malaysia Berhad for period 2010. The research data were collected from financial statements and annual reports which published by companies. Purposive sampling method was used to determine research sample and 200 samples were collected. Hypothesis was tested by Ordinary Least Square (OLS) regression model using SPSS 17.00 software The results of this research show that corporate governance mechanism simultaneously effect on the earnings management. Only chairman financial background and size of board that partially and significantly had effect on earnings management. Additionally,the interaction between corporate governance variables and earnings management had insignificant effect. Keywords: CORPORATE GOVERNANCE, Chairman Characteristics, Board Structure, Independent Committees, Family Control, Earnings Management.

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Penulis Utama	:	Muhammad Andi D.H.B.A
Penulis Tambahan	:	-
NIM / NIP	:	F0308067
Tahun	:	2012
Judul	:	The Impact of Corporate Governance on Earnings Management: Evidence From Malaysia
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2012
Program Studi	:	S-1 Akuntansi
Kolasi	:
Sumber	:	UNS-F. Ekonomi Jur. Akuntansi-F0308067-2012
Kata Kunci	:
Jenis Dokumen	:	Skripsi
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Drs. Muh Agung Prabowo, M.Si., Ph.D, Ak
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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