<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP\r\nAKTIVITAS MANAJEMEN LABA\r\n(Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food And\r\nBeverage yang terdaftar di Bursa Efek Indonesia 2012-2016)"^^ . "Sintia Andriana. 022114344. The effect of corporate governance mechanism\r\non earnings management activities (Empirical Study in Manufacturing Companies of\r\nFood And Beverage Sub Sectors Listed On Stock Exchange of Indonesia 2012-2016.\r\nSupervised by Arief Tri Hardiyanto and Retno Martanti Endah Lestari. 2018.\r\nThe phenomenon of the manipulation of earnings management raises a sense\r\nof distrust of investors against financial statements presented by the company. The\r\nnumber of cases concerning earnings management in Indonesia based on the\r\nbalance sheet (2012) the financial services authority suspect the manipulation of\r\nfinancial statements on 2012 conducted management of Bakrie group, PT Bakrie\r\nBumi Resources Tbk (BUMI). This research aimed to examine the effect of corporate\r\ngovernance mechanism on earnings management activities. Corporate governance\r\nmechanism used in this research are the structure of managerial ownership,\r\ninstitutional ownership structure, the proportion of independent board, audit\r\ncommittee.\r\nTypes of research used in this study is verificative research. The object of this\r\nresearch is corporate governance mechanism. The datas are collected by using\r\nliterature study methods and documentation. The data sources of this research used\r\ndatas of manufacturing firms listed on the Indonesia Stock Exchange (IDX). And the\r\ndatas are taken from financial statements report and annual report 2012-2016.\r\nThe results showed that : (1) partially managerial ownership structure has no\r\nsignificant effect on earning management, (2) partially institutional ownership\r\nstructure has no significant effect on earning management, (3) partially proportion of\r\nindependent board has no significant effect on earning management, (4) partiall,\r\naudit committee has a significant positive effect on earning management, (5)\r\nsimultaneously the structure of managerial ownership, institutional ownership\r\nstructure, proportion of independent board and audit committee, have a significant\r\neffect on earnings management.\r\nThe suggestion that can be given is, for the next writer is expected to increase\r\nmore variable of good corporate governance or use the characteristics of other boar\r\nmember such as competence of independent boar commissioner, frequency of\r\ncommissioner boar meeting, competence, expertise and educational background og\r\naudit committee.\r\nKeyword: Corporate Governance (the structure of managerial ownership,\r\ninstitutional ownership structure, proportion of independent board and audit\r\ncommittee) and earning management."^^ . "2018-01-24" . . . "Universitas Pakuan"^^ . . . "Program Studi Akuntansi, Universitas Pakuan"^^ . . . . . . . . . . . . . . . . . . "Sintia"^^ . "Andriana"^^ . "Sintia Andriana"^^ . . "Arief Tri"^^ . "Hardiyanto"^^ . "Arief Tri Hardiyanto"^^ . . "Retno Martanti Endah"^^ . "Lestari"^^ . "Retno Martanti Endah Lestari"^^ . . "Universitas Pakuan"^^ . . . "Fakultas Ekonomi Dan Bisnis"^^ . . . "Program Studi Akuntansi"^^ . . . . . . . "PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP\r\nAKTIVITAS MANAJEMEN LABA\r\n(Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food And\r\nBeverage yang terdaftar di Bursa Efek Indonesia 2012-2016) (Text)"^^ . . . "PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP\r\nAKTIVITAS MANAJEMEN LABA\r\n(Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food And\r\nBeverage yang terdaftar di Bursa Efek Indonesia 2012-2016) (Other)"^^ . . . . . "HTML Summary of #2319 \n\nPENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP \nAKTIVITAS MANAJEMEN LABA \n(Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food And \nBeverage yang terdaftar di Bursa Efek Indonesia 2012-2016)\n\n" . "text/html" . . . "Akuntansi manajemen" . . . "Akuntansi" . .