Pengaruh Corporate Governance Dan Kualitas Audit Terhadap Manajemen Laba

Abstract

Earnings management is manager effort in manipulating financial report in order to gain profit to benefit their self. This behavior is considered as a fraud because it gives a mislead information to the financial report use. This research aims to determine and analyze the effect frequency of meetings board commissioner, proportion background study economy or financial audit committee, and quality audit against the practice of earnings management. The population used in this study were non financial companies listed on the Stock Exchange during 2010- 2013. The sampling technique used in this research was purposive sampling method and obtained 98 samples. . In this study using multiple regression analysis and descriptive statistics for the analysis of the data with the help of the program eviews 8.1. Based on the result of the hypothetical examination in this research, it proved that (1) frequency of meetings board commissioner does not have a significant effect against earnings management. (2) proportion background study economy or financial audit committee has a significant effect against earnings management. (3) quality audit does not have a significant effect against earnings management.