PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA [JURNAL]

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WELVIN I GUNA dan ARLEEN HERAWATY
STIE Trisakti
arleen@stietrisakti.ac.id

Abstrak: 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 indoing the earnings management practices.
Keywords: Good Corporate Governance mechanisms, auditor’s
independency, leverage, audit quality, profitability,
company’s size, earnings management.

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