THE CHARATERISTICS OF COMMISSIONER BOARD, INDUSTRY SPECIALIZE AUDIT FIRM, EARNINGS MANAGEMENT AND VOLUNTARY DISCLOSURE

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THE CHARATERISTICS OF COMMISSIONER BOARD, INDUSTRY SPECIALIZE AUDIT FIRM, EARNINGS MANAGEMENT AND VOLUNTARY DISCLOSURE

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Title: THE CHARATERISTICS OF COMMISSIONER BOARD, INDUSTRY SPECIALIZE AUDIT FIRM, EARNINGS MANAGEMENT AND VOLUNTARY DISCLOSURE
Author: Nuryaman
Abstract: The background fenomena of this study is the fact that high of earnings management and low of disclosure practice on the financial reporting. The objectives of the research are to find out empirical evidence of the effect of corporate governance mechanisms on earnings management and its impact towards voluntary disclosure. The corporate governance mecanisme of this research are independence of board of commissioner, board size, competencece of board of commissioner, and audit quality. The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive sampling methode, and in conformity with the following criteria : (a) the annual report ended 31 December 2008 ; (b) book value of equity is positive. There were 80 companies meeting the criteria. The research hyphotesis were tested using multiple regression analysis. The result of this research show that: (1) independence of board had no significanly positive influence on earnings management, and it had no significanly positive influence on voluntary disclosure; (2) Board size had significantly negative influence on earnings management, and it had no significantly positive influence on voluntary disclosure; (3) competence of board of commissioner had significantly negative influence on earnings management, and it had significantly positive influence on voluntary disclosure.; (4) audit quality wich measured by proxy industry specialize audit firm had no influence on earnings management, but it had significantly positive influence on voluntary disclosure; The conclusions of the research were : (1) size of board of commisiones can be corporate governance mechanisms toward earnings management (2) competence of board of commmsioners can be corporate governance mechanisms toward earnings management and voluntary disclosure (3) audit quality can be corporate governance toward voluntary disclosure practice
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/1370
Date: 2010-10-27


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