PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN

Accounting Analysis Journal
Vol 2 No 1 (2013): March 2013

Tujuan penelitian untuk mengetahui pengaruh mekanisme good corporate governance yang diukur dengan dewan komisaris independen, komite audit independen, dan kepemilikan manajerial terhadap manajemen laba. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 21 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2011. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit independen, dan kepemilikan manajerial secara simultan berpengaruh terhadap manajemen laba. Pengujian secara parsial menunjukkan dewan komisaris independen berpengaruh negatif terhadap manajemen laba, sedangkan komite audit independen dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. Simpulan dari hasil penelitian ini adalah mekanisme good corporate governance yang digunakan yaitu dewan komisaris independen, komite audit independen, dan kepemilikan manajerial secara simultan berpengaruh terhadap manajemen laba. Pengujian secara parsial menunjukkan bahwa dewan komisaris independen berpengaruh negatif terhadap manajemen laba, sedangkan komite audit independen dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba.   Abstract   The purpose of this study was to determine the effect of corporate governance mechanisms as measured by an board of independent commissioner, independent audit committee and managerial ownership on earnings management. Sampling was purposive sampling method, in order to obtain a sample of 21 banking companies listed on The Indonesia Stock Exchange in the year of 2009-2011. The result shows that board of independent commissioner, independent audit committee and managerial ownership simultaneously influence the earnings  management. Partial examination shows that board of independent commissioner negatively influence the earnings management, while independent audit committee and managerial ownership did not influence the earnings management. The conclusions of this research is good corporate governance mechanism used is an board of independent commissioner, independent audit committee and managerial ownership simultaneously influence the earnings management. Tests showed that the board of independent commissioner negatively influence the earnings management, while an independent audit committee and managerial ownership did not influence the earnings management.