PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
ABSTRACT: The aim of this
research is to examine the influence of good corporate governance mechanisms,
auditor’s independency, leverage, audit quality, profitability and company’s
size on the earnings manage-ment practices in manufacturing companies listed in
Indonesia Stock Exchange. This research used 40 listed manufacturing companies
in Indonesia Stock Exchange, selected using purposive sampling method, during
the research period 2006 until 2008. Data were analyzed using multiple regression
method. The result of the analysis indicated that leverage, audit quality and
profitability had influence on earnings management practice. It means that
leverage, audit quality by audit firms size and profit or loss that was
reported by the management will motivate the management in doing the earnings
management practices.
Keywords: Good Corporate
Governance mechanisms, auditor’s independency, leverage, audit quality,
profitability, company’s size, earnings management
Penulis: WELVIN I GUNA dan ARLEEN HERAWATY
Kode Jurnal: jpakuntansidd1000073
