PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR

RIKE PANJAITAN (UNIVERSITAS METHODIST INDONESIA)
DUMA SITUMORANG (UNIVERSITAS METHODIST INDONESIA)

JURNAL ILMIAH MAKSITEK
Vol 4 No 2 (2019): JURNAL ILMIAH MAKSITEK

The objective of the research was to examine the influence of corporate governance mechanism represented by composition of board of commissioners, size of board of commissioners, institutional ownership, and public accountant reputation on earning management. The sampling method used purposive sampling method at manufacturing companies listed in Indonesia Stock Exchange in year the 2014-2017. Based on the result of data analysis using multiple regression analysis, it was revealed that composition of board of commissioners, size of board of commissioners, institutional ownership, and public accountant reputation simultaneously had significant influence to earning management. However, partially, composition of board of commissioners had negative unsignificant influence to earning management. Size of board of commissioners variables that had negative significant influence to earning management. Institutional ownership and public accountant reputation variables that had positive significant influence to earning management