PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (EARNINGS MANAGEMENT) (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2005 - 2009)

The aim of this research is to examine the influence of corporate governance mechanisms, and firm size to earnings management. Corporate governance mechanisms that used in this research, such as : managerial ownership, institutional ownership and board of commissioner independent composition. Earnings Management proxied by discretionary accruals use modified jones model. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange in the year of 2005 - 2009. Total sample in this research are 166 companies for five years that selected with purposive sampling method. This research uses multiple regression analysis method to examine the influence of corporate governance mechanisms and firm size to earnings management. The results of this research show that managerial ownership, and firm size had negative significant influence to earnings management. Institusional ownership and board of commissioner independent composition had not significant influence to earning management