ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT DAN UJI BEDA EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

Elvi Rahmayanti (Universitas Riau)

Bilancia : Jurnal Ilmiah Akuntansi
Vol 2 No 1 (2018): Bilancia : Jurnal Ilmiah Akuntansi

The purpose of this research is to examine the effect of the corporate governance mechanism to the earnings management and difference test of earnings management in manufacturing companies listed at Indonesian Stock Exchange during 2012-2016. The variable examined in this research is institutional ownership, managerial ownership, commissioner size, independent commissioner, director size, board meeting, board compensation, audit comitte, audit comitte meetings, KAP BIG 4, firm size and earning management measured with discretionary accrual by modified Jones model (1991). The sample which is used in this research manufacturing companies listed at Indonesian Stock Exchange on period of 2012-2016. The result of the research (The effect of the corporate governance mechanism to earning management) shows only five variables had significant effect to the earnings management such as commissioner size, independent commissioner, director size, board compensation and firm size. But institutional ownership, managerial ownership, board meeting, audit comitte, audit comitte meetings and KAP BIG 4 had not significant effect to earnings management. Tujuan dari penelitian ini adalah untuk menguji pengaruh corporate governance terhadap earnings management dan uji beda earnings management pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Variabel yang diuji di penelitian ini mencakup kepemilikan institusi, kepemilikan manajerial, ukuran komisioner, komisioner independen, ukuran direksi, rapat dewan, kompensasi dewan, komite audit, rapat komite audit, KAP BIG 4, ukuran perusahaan, dan earning management yang diukur dengan menggunakan discretionary accrual oleh modified Jones (1991) model. Sampel yang digunakan dalam penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2012-2016. Hasil penelitian ini (pengaruh dari mekanisme corporate governance terhadap earning management) menunjukkan bahwa hanya lima variabel yang memiliki pengaruh signifikan terhadap earning management yaitu ukuran komisioner, komisioner independen, ukuran direksi, kompensasi dewan, dan ukuran perusahaan. Kepemilikan institusi, kepemilikan manajerial, rapat dewan, komite audit, rapat komite audit, dan KAP BIG 4 tidak memiliki pengaruh yang signifikan terhadap earning management.