%D 2012
%L katalog4052
%K Corporate Governance (CG), Leverage, Market to Book Ratio,
Earnings Response Coefficient (ERC)
%T PENGARUH MEKANISME CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA
%A NOVI YANTI 12080647
%I Universitas Kristen Duta Wacana
%X The objective of this research is to examine the influence of corporate governance mechanisms, namely managerial ownership, board of commissioners, and audit committee; capital structure; and earnings growth on earnings quality (measured by earnings response coefficient / ERC). Sample of this research has 81 data which collected from manufacturing companies that listed in Indonesia Stock Exchange (IDX) since 2007 – 2009. There are 2 models used, first model to determining Earnings Response Coefficient (ERC) and second model to examining factors that influence Earnings Response Coefficient (ERC). The result of this research show that : (a) managerial ownership has no influence on Earnings Response Coefficient (ERC); (b) board of commissioners (measured by board of commissioners meeting) has positive effect on Earnings Response Coefficient (ERC); (c) audit committee (measured by audit committee meeting) has no influence on Earnings Response Coefficient (ERC); (d) capital structure (measured by leverage ratio) has negative effect on Earnings Response Coefficient (ERC); (e) earnings growth (measured by market to book ratio) has no influence on Earnings Response Coefficient (ERC).