APAKAH CORPORATE GOVERNANCE BERPERAN MENEKAN MANAJEMEN LABA? - Anisa Larasati; Zul Azmi; Agustiawan Agustiawan (Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo, 2022)
ABSTRAK Penelitian ini bertujuan untuk melihat pengaruh corporate governance dan leverage terhadap manajemen laba. Data diperoleh dari 32 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia melalui purposive sampling. Teknik analisis data yang dilakukan dengan menggunakan WarpPLS versi 3.0 digunakan dalam analisis data dan uji hipotesis. Hasil menunjukkan bahwa dari mekanisme corporate governance dapat ditunjukkan pada ukuran dewan direksi dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, sedangkan komite audit dan leverage berpengaruh terhadap manajemen laba. Komite audit meskipun signifikan berpengaruh terhadap manajemen laba, namun belum berhasil menekan manajemen laba.Kata kunci: Corporate Governance, manajemen laba, leverage ABSTRACT This study aims to see the effect of corporate governance and leverage on earnings management. Data were obtained from 32 financial sector companies listed on the Indonesia Stock Exchange through purposive sampling. The data analysis technique performed using WarpPLS version 3.0 was used in data analysis and hypothesis testing. The results show that from the corporate governance mechanism it can be shown that the size of the board of directors and managerial ownership has no effect on earnings management, while the audit committee and leverage have an effect on earnings management. Although the audit committee has a significant effect on earnings management, it has not succeeded in suppressing earnings management.Keyword: Corporate Governance, Earnings Management, Leverage