Pengaruh Manajemen Laba, Mekanisme Corporate Governance, dan Kualitas Audit Terhadap Kinerja Keuangan Pada Perusahaan Barang Konsumsi Ynag Terdaftar di Bursa Efek Indonesia

This study analyzed the influence earnings management, corporate governance mechanisms, and quality audits of the financial performance of companies listed on stock exchanges in Indonesia since 2004 until 2007 up to 2007. The study also aims to find out where the benchmark had the most significant influence on financial performance. The data used are the financial reports of each sample company, which www.idx.co.id published through the website, and a summary of corporate performance obtained through ICMD (Indonesian Capital Market Directory). Method of data analysis used in this research is quantitative method, with the classic assumption test, and statistical analysis of multiple linear regression analysis. Sampling method that used is purposive sampling. Variables that used in this research are earnings management as the variable X1, the percentage of stock ownership by institutions as a X2 variable, the percentage of stock ownership by management as the variable X3, the audit committee as X4 variable, independent commissioners as variable of X5 and audit quality as X6 variable and financial performance as a variable Y with the total samples per year as many as 14 companies. This research concludes that all of the independent variables have positive significant influence toward financial performance in simultan, but in partial earnings management and audit quality have positive significant to the financial performance, independent commissioners have a negative significant effect to the financial performance, percentage of stock ownership by management, the percentage of ownership shares by the institution and the audit committee have insignificant effect to the financial performance.