PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN PENGUNGKAPAN SUKARELA TERHADAP MANIPULASI AKTIVITAS RIIL

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ABSTRACT: The purpose of this study was to examine the effect of corporate governance mechanisms, audit quality, and voluntary disclosure on real activities manipulation. Corporate governance mechanisms was proxied with five variables: the proportion of managerial ownership, the proportion of domestic institutional ownership, the proportion of public ownership, the proportion of in-dependent commissioners, and the proportion of audit committee. Audit quality was proxied with KAP big four and non big four. Voluntary disclosure index measurement is done by developing a voluntary disclosure of a list of items. To control the data used two control variables, namely total assets and leverage ratio. This study used a sample of manufacturing com-panies listed on the Indonesia Stock Exchange with the observation period in 2008. The amount of data obtained as much as 94. Testing the hypothesis in this study using multiple regression statistical analysis. The study produced some empirical evidence, 1) the pro-portion of managerial ownership negatively affect real activities manipulation; 2) the proportion of domestic institutional ownership negatively affect real activity manipulation; 3) the study failed to prove that the pro-portion of public ownership have a negative influence on real activity manipulation; 4) the study failed to prove that the proportion of independent commissioners negatively affect real activity manipulation; 5) the study failed to prove that the proportion of audit committee adversely affect real activity manipulation; 6) the study failed to prove that the audit quality negatively affect real activities manipulation; and 7) the study proved that the voluntary disclosure negatively affect real activity manipulation.
Keywords: corporate governance mechanisms, quality audits, voluntary disclosure, and real activities manipulation
Penulis: Dody Hapsoro
Kode Jurnal: jpmanajemendd120317
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Jp Manajemen dd 2012