Pengaruh Struktur Dewan Komisaris Terhadap Manajemen Laba Pada Perusahaan Perbankan di Indonesia

This research is purposeful to examine the effect of commissioner board structure on earnings management in the banking industry in Indonesia. This study divides the three types of structures commissioners are independent commissioner, foreign commissioner and family commissioner. Each type commissioners will be tested using a model of panel data regression analysis. Research period starting from 2009 to 2013 by using a total of 154 companies that the research sample. The analysis showed the following: (1) simultaneous independent variables consisting of nine variables including: the independent commissioner,foreign commissioner, family commissioner, ROA Ratio, Leverage ratio, size of company, Quality Audit, Gender, and the number of board meetings during the year is significant influence to earnings management by the adjusted model determinant coefficient of 0.000; (2) Partially family commissioner is the only independent variable that influence earnings management with determinant coefficient adjusted model is 0,000, and for the control variable earnings management is influenced by the quality of the audit with determinant coefficient adjusted model amounted to 0,014 and the size of the company with determinant coefficient adjusted model 0.004. Keyword: Earning Management, Commissioner Board Structure, Corporate Governanc