PENGARUH CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Abstract

Motivation conducting of this research is caused by the existence of difference of research pickings (research gap) conducted by some former research. This matter can be proved seen result of research of Nasution (2007) that board of commissioner composition do not have an effect on significant to earning management, while conducted by research is Ujiyanto (2005) found by positive influence between board of commissioner composition have an effect on significant to earning management. Target of this research is to analyze board of commissioner composition influence, board of commissioner size measure, existence of audit committee, company size measure to earning management at company annual report which is listing in Indonesia Stock Exchange. Research sample counted 69 manufacturing business in Indonesia Stock Exchange, where used by method is sampling purposive that is an method intake ofsample by specifying certain criterion. Testing result is got that Composition Board Of Commissioner, Committee Audit and Size Companies not influential significant towards Earning Management, there is influence which is negativity and significant between Size measure Board Of Commissioner to Earning Management Suggestion from result of this research that investor in conducted by earning management action predict is company require to see the amount of board of Commissioner, because proven that with more and more him ogis amount of company board of Commissioner will minimize conducted by earning management action company. Keywords : Board of Commissioner Composition, Board of Commissioner Measure, Audit Committee, Size and Earning Management