@thesis{thesis,
		author={POERWANDANIK  NOVI OKTORA},
		title ={PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP  MANAJEMEN LABA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (2008 - 2011)},
		year={2013},
		url={http://eprints.perbanas.ac.id/1557/},
		abstract={The purpose of this study was to determine the effect of corporte governance mechanism on earnings management prctice in banking companies listed in indonesia stock exchange (2008-2011). The effect of corporate governance mechanism as measured by proportion of independent commissioner, mangerial ownership, audit committe, and institutional ownership on earnings management. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 12 banking companies listed in Indonesia Stock Exchange. Descriptive analysis, as well as multiple linear regression by examining the hypothesis using SPSS 16 for Windows were used to analyzed the data. The result shows that proportion of independent commissioner, mangerial ownership, audit committe, and institutional ownership did not effect the earnings management. Partial examination show that proportion of independen commissioner effect the earnings management, while mangerial ownership, audit committe, and institutional ownership did not effect the earning management. It can be concluded that proportion of independen commissioner effect the earnings management and mangerial ownership, audit committe, and institutional ownership did not effect the earning management.
Keywords: Proportion of Independent Commissioner, Mangerial Ownership, Audit Committe, Institutional Ownership, Earnings Management}
		}