pengaruh mekanisme good corporate governance terhadap manajemen laba (studi pada perusahaan go public sektor manufaktur di bei tahun 2008-2010)

The objective of this research is to examine the effect of good corporate governance which consist of managerial ownership, institutional ownership, board size, proportion of independent board, and audit committees towards earnings management. Earnings management measured by discretionary accruals with Modified Jones Model. The samples in this study are 33 companies that listed in Bursa Efek Indonesia as manufacturing sector in the year 2008-2010. The sample in this study determined based on purposive sampling. Data used in this study is a secondary data such as annual reports or financial reports. The results from this study are (1) managerial ownership had not negative significant influence to earnings management (2) institutional ownership had not negative significant influence to earnings management (3) the size of the board commissioners had not negative significant influence to earnings management (4) the proportion of independent board had negative significant to earnings management (5) the existence of audit committees had not significant to earnings management (6) mechanism of good corporate governance which consist of managerial ownership, institutional ownership, size of board commissioner, the proportion of independent board and existence of audit committees had not significant to earnings managemen