Abstraksi Tesis

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP
MANAJEMEN LABA DI BURSA EFEK INDONESIA


Wawan Sadtyo Nugroho, S.E., M.Si., Ak.
Universitas Sebelas Maret Surakarta

This research objective is to examine empirically the influence of corporate governance mechanism (institutional ownership, managerial ownership, board of comissioner and audit committee) on earnings management of manufactured company listed in Indonesian Stock Exchange (ISX).
Sample selection was based on purposive sampling. The purposive sampling techniques used on manufactured company listed in ISX started from the year 2002 up to the year 2007 results 100 observation samples. Data used were archival ones and statistical methods used to test the hypotheses were multiple regressions.
The results of partial regression coefficients test (t-tests) showed that institutional ownership, control variable LnCAP GROWTH and CFVAR had significant influence on earnings management. The t-tests results also showed that the managerial ownership, board of commissioner, audit committee and control variable (MKTBV) had not significant influence on earnings management. Finally, the results of the F-tests showed that the F value was higher than the F table’s value (3,837 > 2,02). It means that the hypothesis is accepted.

Key Words: Corporate Governance Mechanism, institutional ownership, Earnings Management

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