Pengaruh Good Corporate Governance Terhadap Hubungan Manajemen Laba Dan Kualitas Laba (Studi Empiris pada Perusahaan Go Public yang Terdaftar di CGPI)

Abstract

This study aimed to examine: 1) The effect of earnings management as measured by discreationary acrual (DA) on earnings quality as measured by Earnings Response Coeffecient (ERC),  2) Effect of good corporate governance as measured by indeks CGPI  on the effects of earnings management  to earnings quality.

This study classified the type of research that is causative. The population in this study are listed companies went public in the Indonesian Corporate Governance Forum (FCGI) in 2008 to 2011. The selection of samples by purposive sampling method. The data used in this study are secondary data. Data collection techniques with engineering documentation. The analysis used was moderated regression analysis.

The results show that:  1) Earnings management (X1) as measured by discreationary acrual (DA) positive  significant effect on the quality of earnings (Y) measured by Earnings Response Coeffecient (ERC) with a significance value of 0.017 is less than the alpha value of 0.05 or t count > t table ie 2599 > 2.0003 and positive β value, 2) moderating variables (GCG) a significant negative effect on the relationship between earnings management and earnings quality with significantly smaller than 0.023 alpha value of 0.05 or t count < t table is namely -1932 < 2.0003, negative β value. This shows that good corporate governance (GCG) is moderated by  earnings management to earnings quality.

Based on the above results, it is suggested: For future studies should add other variables that affect earnings quality and accounting principles including risk level.

Keyword : Earnings Quality, Earning Management and Good Corporate Governance