PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP HUBUNGAN ASIMETRI INFORMASI DAN EARNINGS POWER DENGAN PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to examine the influence of corporate governance mechanism between the relation of information asymmetry and earnings power with earnings management. Samples in this research is 33 companies in manufacturing sector at the Indonesian Stock Exchange, which were published in financial reports from 2008-2010. The method of analysis in this research used multiple regression analysis consist of three regression model using moderating variabels such as corporate governance consists of board of commisioner composition, and audit committee size to examine the influence cf corporate governance between the relation of information asymmetry and earnings power with earnings management. Results indicate that board of commisioner composition and audit committee size are unable to moderate the link between information asymetry and earnings power with earnings management. This is possible because every company often formed board of commisioner and audit committee only for obeying the regulations which every company should have board of commisioner and audit committee. Keywords: Information Asymmetry, Earnings Power, Earnings Management, Board of Commisioner Composition, Audit Committee Size