PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA

The research aims to identifr whether the mechanism of corporate governance affects the earnings management. In this re.warch, there are 135 samples taken ,from 27 manufacture companies listed in the Jakarta Stock Exchange during 2002-2006. Those companies reported their complete flnancial report and it was published in Indonesian Capital Market Directory (ICMD) and lalcarta Stock Exchange (JSX). This research is a replicarion of Marihot and Doddy research (2007) in which the mechanism of corporate goyernance used is the proportion of independent commissary board, the size of commissary board, managerial ownership and institutional ownership. The methodology used in the research was multiple regression analysis. The multiple regression analysis was used to examine the influence ojcorporate goyernance toward the earnings management. The research finding showed that the proportion of independent commissary board, managerial ownership and institutional ownership influenced the profit management, while the size of contmissary board did not affect the earnings management.