Tujuan dari penelitian ini adalah untuk menemukan bukti bukti empiris adanya pengaruh mekanisme corporate governance terhadap kualitas laba. Mekanisme corporate governanece diukur menggunakan proksi proporsi independent board, ukuran board of directors, rapat board of directors, rapat komite audit, dan proporsi komite audit independen. Penelitian ini menggunakan populasi seluruh perusahaan perbankan yang terdaftar pada BEI dan mengambil sampel laporan tahunan yang diterbitkan perusahaan perbankan yang terdaftar di BEI pada tahun 2011-2013, yang telah memenuhi kriteria penelitian. Sampel yang digunakan dalam penelitian ini sebanyak 28 perusahaan. Penelitian ini menggunakan analisis linier berganda untuk menganalisis data.
Hasil penelitian ini menunjukkan bahwa ukuran board of directors dan proporsi komite audit independen memiliki pengaruh positif terhadap kualitas laba. Proporsi independent board, rapat board of directors, rapat komite audit tidak memiliki pengaruh terhadap kualitas laba.
Kata kunci :Kualitas laba, proporsi independent board, ukuran board of directors, rapat board of directors, rapat komite audit, dan proporsi komite audit independen.
The aim of this study is to find empirical evidences abuot the effect of corporate governance mechanisms on earning quality. Corporate governance mechanisms is measured by using proxy of proportion of independent board, board size, frequency of the board meetings, frequency of the audit meetings, independent audit committee. All of banking companies become the population of this study and the samples are the annual reports taken from the banking companies in the period of 2011-2013, that have met the study criteria. It uses 28 companies. This study is examined with multiple regression analisys.
The results of this study indicate that board size and independent audit committee have negative effect on earnings quality. proportion of independent board, frequency of the board meetings, frequency of the audit meetings has no effect on earnings quality.
Keyword :earning quality, proportion of independent board, board size, frequency of the board meetings, frequency of the audit meetings, independent audit committee.
