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Abstrak :
Before the war: how things looked then [by Woodrow Wilson]--Corporate vehicles; post-war engineer of finance.--Getting out from under: various angles of it.--Giving up control: a birthright for pottage.--New thoroughfares: a way out?--Light at the crossways: stop, look, listen!--Impublicity: what to do about it.--Our railroads: safe financial common carriers.--Planning ahead, or happy-go-lucky: which?--More light: and power, too!--Public utilities: still more about them

Abstrak :
Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance (CG), kualitas audit, dan impementasi IFRS terhadap kualitas laba pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2007-2011. Mekanisme CG diproksikan dengan efektivitas dewan komisaris dan komite audit, kualitas audit diproksikan dengan ukuran KAP dan masa perikatan audit, dan implementasi IFRS diproksikan dengan dummy tahun. Kualitas laba dalam penelitian ini dilihat dari empat dimensi, yaitu prediktabilitas, netralitas ketepatan waktu, dan penyajian jujur. Hasil pengujian menemukan bahwa efektivitas dewan komisaris memiliki pengaruh positif signifikan terhadap prediktabilitas dan ketepatan waktu laba. Efektivitas komite audit juga terbukti memiliki pengaruh positif signifikan pada dua dimensi tersebut ditambah netralitas. Lebih lanjut penelitian ini tidak menemukan bukti empiris pengaruh kualitas audit pada dimensi netralitas dan penyajian jujur. Untuk dua pengukuran lain, ukuran KAP dan masa perikatan audit memiliki pengaruh positif signifkan terhadap prediktabilitas dan ketepatan waktu laba. Pasar terbukti mempunyai respon positif atas implementasi IFRS. Namun pada dimensi lain, secara keseluruhan penelitian ini tidak menemukan indikasi implementasi IFRS mampu mempangaruhi kualitas laba di Indonesia. ......The purpose of this study is to investigate the impact of corporate governance (CG) mechanisms, audit quality, and IFRS adoption on earnings quality of non- financial companies listed on Indonesia Stock Exhange for five years period (2007-2011). CG mechanisms is measured by board of commisioner and audit commitee effectiveness, audit quality is measured by audit firm size and audit tenure, and IFRS adoption is measured by year dummy. A multidimensional method is developed to measure earnings quality i.e predictability, neutrality, timeliness, and representational faithfulness. The results demonstrate significant evidence of a positive association between board commisioner effectiveness and predictive value and timeliness. Audit committee also indicates similar results with an additional influence on neutrality. Furthermore, there is no evidence with regard to the impact of audit quality on earnings neutrality and timeliness. Audit firm size and audit tenure tend to have positive significant impact on earnings quality measured by predictability and timeliness. This study also documents positive market response on IFRS adoption. Overall findings do not suggest IFRS adoption associated with earnings quality in Indonesia.