i ABSTRAK
ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2013
Penelitian ini bertujuan untuk menguji pengaruh good corporate
governance (kepemilikan institusional, proporsi komisaris independen dan komite
audit) dan juga leverage terhadap manajemen laba. Manajemen laba diukur dengan discretionary accruals menggunakan Model Jones yang dimodifikasi.
Pengumpulan data sekunder dilakukan dengan cara mengunduh data laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel dilakukan dengan teknik purposive sampling, yaitu teknik pengambilan sampel berdasarkan suatu kriteria tertentu. Jumlah sampel dalam penelitian ini adalah 25 perusahaan perbankan dengan periode penelitian 2011-2013. Sehingga diperoleh data observasi sebanyak 75 data. Analisis yang digunakan adalah statstik deskriptif dan analisis regresi berganda. Pengujian hipotesis dilakukan dengan menggunakan uji F dan uji t. Data yang digunakan diambil dari laporan keuangan dan laporan tahunan yang dipublikasikan melalui website www.idx.co.id
Hasil penelitian ini menunjukkan bahwa secara simultan kepemilikan institusional, proporsi dewan komisaris independen, komite audit, dan leverage tidak berpengaruh signifikan terhadap manajemen laba. Secara parsial, kepemilikan institusional dan komite audit berpengaruh signifikan terhadap manajemen laba, sedangkan proporsi dewan komisaris independen dan leverage tidak berpengaruh signifikan terhadap manajemen laba.
Kata Kunci : Good Corporate Governance, Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Komite Audit, Leverage, Manajemen Laba.
ii ABSTRACT
THE ANALYSIS OF INFLUENCE OF GOOD CORPORATE GOVERNANCE, AND LEVERAGE TO THE EARNING MANAGEMENT OF BANKING
COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2011-2013 PERIOD
The purpose of this research is to analyze the influence of good corporate governance (institutional ownership, independent commissioners’s proportion, and audit committee) and also leverage to the earnings management. Earnings management is measured by discretionary accruals using Modified Jones Method.
Secondary data collection is done by downloading the data banking companies financial statements listed on Indonesia Stock Exchange. Sampling method used in this study is the method of purposive sampling is the sampling method based on certain criteria. The number of samples used in this study based on the criteria of a total of 25 banking companies in the period 2011-2013. So the observation data obtained at 75 observation data. Analytical techniques used were descriptive statistics and using multiple linear regression to test the hyphotesis. Hypothesis testing is using F test and t test. Data used in this research is annual and financial report that is published through website
The result show that simultanoeusly institutional ownership, independent commissioners proportion, audit committee, and leverage have no significant influence to the earning management. Partially, institutional ownership and audit committee have significant influence to the earning management, but independent commissioners proprotion and leverage have no significant influence to the earning management.
Keywords : Good Corporate Governance, Institutional Ownership, independent commissioner proportion, audit committee, and earnings management.
