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Fajrillah, Fajrillah
Universitas IBBI
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Journal : TIN: TERAPAN INFORMATIKA NUSANTARA

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Pengaruh Good Corporate Governance, Corporate Social Responsibility, dan Ukuran Perusahaan terhadap Manajemen Laba Halim, Samuel Anthony; Gani, Petrus; Siregar, Hasrul; Fajrillah, Fajrillah
TIN: Terapan Informatika Nusantara Vol 1 No 4 (2020): TIN: September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The purpose of this study was to analyze the effect of good corporate governance which is proxied with audit comitee, board of commissioners, and managerial ownership on earning management, analyze the effect of corporate social responsibility on earning management, analyze the effect of firm size on earning management, and analyze the effect of audit comitee, board of commissioners, managerial ownership, corporate social responsibility on earning management. The research method is hypothesis test. The data source of this research includes secondary data. Population in this study are BUMN companies listed on the Indonesia Stock Exchange for the 2016-2018 period which amounts to 20 companies. The sampling technique used in this study was purposive sampling and obtained a sample of 16 companies. The data analysis technique used is the classical assumption test which includes the normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression, and hypothesis testing which includes the T test, F test, and the coefficient of determination test. The result obtained from the t result indicate that corporate social responsibility and audit comitee have a positive effect on earning management, while board of commissioners, managerial ownership, and firm size have a negative effect on earning management. From the result of the F test, the calculated of F value is obtained, 14,100 that is bigger than F table 2,32 which means that it shows that the independent variable simultaneously affects the dependent variable. The test coefficient of determination show that 58,2% earning management has effected by audit comitee, board of commissioners, managerial ownership, corporate social responsibility, and firm size. The remaining 41,8% has explained by other variable what is not explained in this study such as leverage and profitability.
Co-Authors Ade Boy Saputra Ahmad Farhan Zakia Alexander Barus Almastoni, Almastoni Altari Meli Gita Tarigan Amadi, Jam’an Ambarita, Mangihut Tua Amrin Fauzi Andriasan Sudarso Anggina, Arfah Anggriani Anggriani ANTONI, JUFRI Arif Senja Fitrani Baridah, Lailam Barus, Alexander Bella Kristin Christine Sitanggang Corinna Wongsosudono Cyntia Naomi Purba Daulay, M.Endar Mahmuda Desi Paramita Hutasoit Djoni Taslim Dwi Martiyanti Elisa Wijaya Eliyin, Eliyin Fahmil Triaga Fajar Faturrahman S Fandy Syahputra Fitri Nabila Halim, Samuel Anthony Handika, Arlan Tri Hasan, Junaidi Hasby, Ilham Hasrul Siregar Hasyim Syarif, Shamir hasyim, hasyim Hasyim, Shamir Helman Helman Hendra Hendra Hendra Soewarno, Hendra Hendri Sembiring Hendri Syahputra Hiya, Nirmadarningsih Ika Sari Dewi Imam Adlin Sinaga ira zulfa Irwanto Irwanto Iswandi Idris Iswandi idris Jambak, Cindy Afriana Jam’an Amadi Jecky Tri Ananda Juliani Juliati Nasution, Yenni Samri Kevin Prilano Kinanti, Dian Putri Klara Ratna Putri Nazara Lenny Menara Sari Saragih Lili Suryati Lubis, Ali Topan Lusiah Lusiah M Firdaus M. Abdul Rahim Mardiana Nazara Martiyanti, Dwi Maryaningsih Maryaningsih May Handri Meldiana Meldiana Meysi Ramayana Munthe Mita Trianda Putri Muhammad Arifin Lubis Muhammad Ilham Muhammad Yopi Ramadhan Siregar Nadya Venska Gunawan Novita S.G Siahaan Nur Aini, Sakina Perbawaty Angelica Perdana Rangkuti, Faiz Wahyu Petrus Gani Piji Pakarti Piji Pakarti Pratiwi Putri Lestari Prayuda, Wahyu Putra Prayudha, Hari Prianda, Agil Puput Sanny Casanova Sidabalok Putra, Raditya Abdillah Putri, Azzahra Rahma Rahmanda, Putri Nasya Ramadhan, Agung Wahyu Ramadhan, Fahri Ramadhani, Nabilah Rambe, Rayhan Atricha Rasyad, Ismi Hamidah Razali, Muhammad Rifdah Riyan Dara Ripka Seriidahnaita Ginting Riri Juliani Riski Ardiansyah Roberto Kaban Salsabila, Nabila Samsudin, Samsudin Sembiring, Hendri Shamir Hasyim Syarif Sipur, Sipur Siregar, Saparuddin Siringoringo, David Christian Sovia Lolita Pardede Sulaiman Sulaiman Sulaiman, Sulaiman Syarif, Shamir Hasyim Triska Andini Wahyu Wijanarko Waisen, Waisen Widodo, Aditya Wirda Novarika Wirda Novarika Yudi Yudi Zarina Mohamad Zarina MohamadV zulfa, Ira