PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA

Abstract

Earning management practice that led to the accounting reporting scandal has been occurred in Indonesia, for example in Banking Industry related with Accounting report, it started with detection of manipulation practice. One of the reason is the weakness of good corporate governance implementation. This research aims to examine the influence of good corporate mechanism (institutional ownership, management ownership, audit committee, and independent commissioner) and earning management. The object of this research are Banking enterprises listed on Indonesia Stock Exchange. This research is an empirical study with purposive sampling method. Based on this research concluded that institutional ownership and committee have significant influence on earning management, meanwhile management ownership and independent commissioner doesn’t have significant influence on earning management.

Keywords : Institutional Ownership, Management Ownership, Audit Committee, Independent Commissioner and Earning Managements.