THE INFLUENCE OF CORPORATE GOVERNANCE TO EARNINGS MANAGEMENT

Abstract

The aim of this research is to examine corporate governance to earnings management.
Sampling Method is using purposive sampling method. There are 96 samples of manufacturing
companies after using some fixed criteria. This study uses secondary data and data analysis
used is a panel data regression test with EViews 9. The result shows that: (1) the audit
committee has a negative significant influence on earnings management, (2) the Independent
Commissioner does not have significant influence on earnings management, (3) the
Institutional Ownership has positive and significant influence on earnings management, and
(4) the Managerial Ownership does not have significant influence on earnings management.