PENGARUH CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2008)

The objective of this research is to investigate the impact of corporate governance mechanisms on the informativeness of earnings in Indonesia. Specifically, this research examines the effect of board of commissioner structure (size of the board, background of the commissioners, proportion of independent commissioners) and ownership structure on earnings management. This research focuses on manufacture campanies that listed in Bursa Efek Indonesia for period 2008. The research data were collected from financial statements and annual reports which published by companies and also ICMD (Indonesian Capital Market Directory) 2009. Purposive sampling method was used to determine research sample and 52 sample were collected. Hypothesis was tested by Ordinary Least Square (OLS) regression model using SPSS 16.0 software. The results of this research show that corporate governance mechanisms such as size of the board, background of the commissioners, proportion of independent commissioners and ownership structure had insignificant effect on earnings management. Keywords : Corporate Governance, Board of Commissioner, Ownership Structure, Earnings Managemen