ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Andini H, Elisabeth ( Fakultas Ekonomi Unika Soegijapranata Semarang)
Sulistyanto, H. Sri ( Fakultas Ekonomi Unika Soegijapranata Semarang)

Jurnal Akuntansi Bisnis
Vol 9, No 18 (2011)

The research concerning with earning management, has been conducted by many researcher. The earning management topic has become interest jor many researcher because its urgency in .financial. This research is try to improve previous research conducted by Wedari (2004) dan Midiastuty dan Machfoedz (2003), by involving new variable, auditors quality, as GCG mechanism which yang proxied with Bigfour Accountingfirm and non Big/our. The result is: Audit committee, institutional and auditor quality doesllt have influence to earning management, while commissioner board proportion and managerial ownership influencing earning management.