PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS AKUNTANSI PADA SEBELUM – SESUDAH KONVERGENSI IFRS (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2010 dan 2013-2014)

Abstract

This study aims to obtain empirical evidence about the influence corporate governance mechanism which consists size of board commissioner, proportion of independent board commissioner, the number of board commisioner annual meetings, audit commitee and the number of audit commitee annual meetings on accounting quality. The population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2009-2010 and 2013-2014. Sample of this research was all of manufacture company which listed at Indonesia Stock Exchange (ISX) 2009-2014. The total samples were 31 companies and 124 observations of annual report. Data Analysis was performed with hypotesis testing used multiple regression analysis. Statistic program in this study used Eview8. The result of this research showed that only the number of board commisionner annual meetings and audit commitee has negative impact and significant to earning management in pre-convergence IFRS and other independent variabel has not significant influence on earning management. In post-convergence IFRS, all independent variable has not significant influence on earning management. However, accounting quality has been increased by IFRS convergence in Indonesia. This research showed that practice of corporate governance was still minimize to control the practice of earnings management.