RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHANLABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2013

The objective of this research is to examine the the effect of corporate governance mechanism, namely size of audit committee, size of commissioner, presence of independent of commissioner, and institutional ownership to earnings management.This research also examines the impact of earning management to stock return company. This research used samples from 21 companies listed on Indonesia Stock Exchange (IDX), by using purposive sampling which were published financial report among 2008-2012. The method of analysis of this research used multi regression. The results of this research showed that (1) size of audit committee had significant influence to earnings management, (2) size of commissioner had significant influence to earnings management, (3) presence of independent of commissioner had positive significant influence to earnings, (4) institutional ownership had positive significant influence to earnings management, and (5) earnings management had significant influence to stock retun company. Key words : corporate governance, earnings management, stock retur