THE EFFECT OF INDEPENDENT COMMISSIONER BOARDudMEMBER, COMMISSIONER BOARD SIZE, AUDIT COMITTEE,udCONCENTRATED OWNERSHIP AND CULTURE TOWARDudEARNINGS MANAGEMENT

摘要

Earnings management is act of a manager that report earnings which can maximize personaludinterest or company interest by using accounting policy method (Scott, 2000). Manipulativeudbehavior done by manager emerged from interest conflict and it can be minimized through audmonitoring mechanism which aims to align considerable interests. Monitoring mechanism can beudin form of independent commissioner boards proportion, commissioner boards size, auditudcommittee, concentrated ownership and culture. The research aims to test effect of independentudcommissioner board proportion, size of commissioner board, audit committee, concentratedudownership and culture toward the earnings management. Result show that independentudcommissioner boards proportion does not negatively affect earnings management, commissionerudboards size does not negatively affect earnings management, audit committee does negativelyudaffect earnings management, concentrated ownership does negatively affect earningsudmanagement and culture does affect earnings management.ud