PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK EARNING MANAGEMENT PADA BADAN USAHA MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2012

  • Chandra Limi Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: Good Corporate Governance, Earning Management, Dewan Komisaris, Komite Audit, The Proportion of Majority Ownership, Big4

Abstract

Penelitian ini bertujuan untuk mengetahui secara mendalam tentang pengaruh Good Corporate Governance terhadap praktik Earning Management. Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder dan dalam penelitian ini menggunakan populasi penelitian dari seluruh badan usaha manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2012 yang menerbitkan annual report dan laporan keuangan. Jumlah sampel yang digunakan sebanyak 291 perusahaan manufaktur di BEI. Dalam penelitian ini earning management diproxy-kan dengan discretionary accrual, sedangkan variabel independen dari good corporate governance diproxy-kan dengan proporsi dewan komisaris independen, kompetensi dewan komisaris independen, jumlah dewan komisaris, proporsi dewan komisaris independen di komite audit, frekuensi meeting komite audit, dan concentrated ownership. Hasil penelitian ini menemukan bahwa proporsi dewan komisaris independen, kompetensi dewan komisaris independen, jumlah dewan komisaris, proporsi dewan komisaris independen di komite audit, frekuensi meeting komite audit, dan concentrated ownership berpengaruh tidak signifikan terhadap earning management. Selain itu, terdapat variabel kontrol pada penelitian ini yaitu Return on Asset, Leverage, Cash Flow from Operation, Growth yang tidak berpengaruh signifikan terhadap praktik earning management dan variabel BIG4 yang berpengaruh negatif signifikan terhadap earning management. 

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Published
2015-09-01
Issue
Vol. 4 No. 2 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

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