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"Tesis ini membahas keterkaitan tata kelola perusahaan yang diterapkan melalui rapat direksi terhadap manajemen modal kerja perusahaan dilihat dari kemampuan perusahaan untuk mengubah kas yang dimiliki untuk menjadi barang siap dijual sehingga menjadi kas kembali cash conversion cycle atau CCC. Penelitian ini juga melihat pengaruh kepemilikan keluarga dan asing terhadap manajemen modal kerja perusahaan. Penelitian ini bersifat kuantitatif dengan manajemen modal kerja yang diproksikan oleh CCC sebagai variabel dependen dengan frekuensi rapat dewan direksi FR, variabel kepemiilikan keluarga FAM dan variabel kepemilikan asing FOR sebagai variabel independen dengan firm rsquo;s size SIZE dan sales growth SG sebagai variabel kontrol. Penelitian ini menemukan bahwa frekuensi rapat direksi dan kepemilikan keluarga berpengaruh terhadap manajemen modal kerja perusahaan sedangkan kepemilikan asing tidak berpengaruh terhadap manajemen modal kerja perusahaan.

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This thesis discuss the relevance of corporate governance CG which is applied through board of director meetings on the company rsquo s working capital management. The company 39 s ability to change in the firm rsquo s cash into products or goods ready for sale so that it becomes cash again cash conversion cycle or CCC. This study also looks at the effect of family and foreign ownership on working capital management. This study is a quantitative study with working capital management proxied by the CCC as the dependent variable, frequency of board of director meetings FR, family ownership FAM and foreign ownership FOR as independent variables with the firm 39 s size SIZE and sales growth SG as control variables. This study found that the frequency of board of director meetings and family ownership affect the firm rsquo s working capital management while foreign ownership does not affect firm rsquo s working capital management."

"The purpose of this research is to examine the influence of good corporate governance mechanismabout earnings management in companies listed in Indonesian Stock Exchange during 2006 to2010. The independent variables include the size of commissioner board, independent commissionerboard percentage, size of audit committee, and commissioner meeting frequency. The dependent variableis earnings management which is measured by discretionary revenue model (Stubben, 2010).Size of company is used as the control variable in this research. The population of this research is465 samples from companies listed at Indonesian Stock Exchange during 2006 to 2010. The samplingmethod used in this research is purposive sampling method. In addition, the data analysis methodused is regression analysis and descriptive statistics. The result of this research indicates that themechanism of good corporate governance which is represented by the size of commissioner board,independent commissioner board percentage, size of audit committee, and commissioner meeting frequencydo not have any significant impact on earnings management. However, the result shows thatcompany size gave positive influence toward earning management."