PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Yunel Fatmawati - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This research aims to understand the effect of good corporate governance mechanism, which is the effect of board of directors, board of commissioners, and audit committee on earnings management by using Stubben's research model (2010) which was calculated from the absolute residual value of conditional revenue.

The population of this research was manufacturing companies listed in indonesian stock exchange through 2011-2015. Final sample to test the hypothesis was 60 manufacturing companies by using purposive sampling method. Data is secondary data which was collected from idx.co.id and analyzed by using regression model.

The results show that: 1) board of directors has no sigificant effect on earnings management, 2) board of commissioners has negative significant effect on earnings management, and 3) audit committee has no significant effect on earnings management.

 

Keywords: earnings management, good corporate governance, board of directors, board of commissioners, audit committee.


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