PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Yusuf Mangkusuryo, Ahmad Waluya Jati

Abstract


This study aimed to determine the effect of Good Corporate Governance mechanism toward
earnings management that is proxied with discretionary accruals (DTA). The GCG mechanism
is proxied with managerial ownership (KM), institutional leadership (KI), independent board of
commissioner (DKI) and independent audit committee (KAI). The sample used in this study
were 11 companies registered in CGPI for three years starting from 2013 to 2015.To know
whether the above GCG variables have an effect on earnings management, multiple linear
regression test using SPSS 2.1 program. The test results show that only managerial ownership
variables has significantly influence to earnings management. While other variables such as
institutional ownership (KI), independent board of commissioner (DKI), and independent audit
committee (KAI) have no significant effect to earnings management.
Keyword: Good Corporate Governance, managerial ownership, institusional leadership, independent board of commisioner, independent audit committee, earning management.


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DOI: https://doi.org/10.22219/jrak.v7i2.20

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