Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Manajemen Laba (Studi Pada Bumn Di Bursa Efek Indonesia Periode 2007-2009)

Abstract

This study aims to determine and analyze the application of good corporate governance mechanism consisting of Managerial Ownership, Institutional Ownership, Independent Commissioners and Audit Committee and partial simultaneous influence of Earnings Management on State Owned Company listed in Indonesia Stock Exchange. This study sample consisted of 14 companies from 2007 to 2009. The type of data used are secondary data is in the form of financial statements contained in the Indonesia Stock Exchange directory book Indonesian Capital Market Directory (ICMD). Independent variables used this study is Managerial Ownership, Ownership Institutional, Independent Commissioners and Audit Committee. The statistical methods used to test the research hypothesis are a multiple linear regression.  The results of this study indicate that (1) managerial ownership has no effect on earnings management; (2) institutional ownership affects earnings management, (3) the commissioner independent effect on earnings management, (4) the audit committee has no effect on earnings management, (5) simultaneously managerial ownership, institutional ownership, and the audit committee of independent commissioners’ effect on earnings management.

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