PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2011

ANNISA, SITI (2012) PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2011. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Siti Annisa, 2012; The Effect of Corporate Governance and Firm Size on Earnings Management of Manufacturing Firms Listed in Indonesia Stock Exchange in 2008 – 2011. Skripsi, Jakarta: Concentration of Financial Management, Study Program of Management, Department of Management, Faculty of Economics, State University of Jakarta. The purpose of this study is to examine the effect of corporate governance (consist of: proportion of independent board, audit committee’s financial expertise, institutional ownership, ownership concetration) and firm size on earnings management either partially or simultaneously. This study using modified Jones model to determine the earnings management. The population of this study is 144 manufacturing firms listed in Indonesian Stock Exchange (IDX) in 2008 – 2011. The sample of this study is 26 firms taken by purposive sampling method. Panel data analysis with pooled least square method is used to estimate the model. The empirical result shows there is negative significant effect between proportion of independent commisioner on earnings management. Audit committee’s financial expertise and ownership concentration have negative insignificant effect on earnings management. This study resulted a positive insignificant effect between institutional ownership and firm’s size on earnings management. The results also shows that corporate governance and firm size have simultant effect on earning management at 10% level of significant. Keywords: Corporate Governance, Firm Size, Earnings Management, Discretionary Accruals, Manufacturing Sector

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