Analisis Good Corporate Governance dan Firm Size Terhadap Earning Management pada Perusahaan Manufaktur di Bursa Efek Indonesia - Celine Angelia Ang; Dian Lestari Siregar (Program Pascasarjana STIE Amkop Makassar, 2021)
Abstrak Manajemen laba sering dilakukan oleh perusahaan untuk meningkatkan laba perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh good corporate governance dan firm size terhadap earning management. Variabel good corporate governance yang digunakan adalah dewan direksi dan kepemilikan manajerial. Populasi penelitian dalam penelitian ini terdiri dari perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Sampel penelitian ini terdiri dari 9 perusahaan yang diambil dengan metode purposive sampling. Earning management dapat diukur dengan akrual diskresioner, sedangkan dewan direksi diukur dengan jumlah dewan direksi dalam perusahaan dan ukuran perusahaan diukur dengan ln total aset. Hasil penelitian ini membuktikan bahwa kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. Sedangkan dewan direksi dan firm size berpengaruh signifikan terhadap earning management. Kata Kunci: Dewan direksi, firm size, kepemilikan manajerial, earning management. Abstract Earning management is often practiced by companies to increase company profits. This study aims to prove the effect of good corporate governance and firm size on earning management. Good corporate governance variables used are the board of directors and managerial ownership. This research population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2016-2020 period. This research sample consisted of 9 companies which were taken using purposive sampling method. Earning management can be measured using discretionary accruals, while the board of directors is measured by the number of boards of directors in the company and firm size is measured by ln total assets. The results of this study prove that managerial ownership has no effect on earning management. While the board of directors and firm size have a significant effect on earning management. Keywords: Board of directors, firm size, managerial ownership, earning management.