ii ABSTRAK
PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN
LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2012 – 2014
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan dan mekanisme corporate governance yang meliputi kepemilikan manajerial, kepemilikan institusional, dewan komisaris, dan komite audit terhadap manajemen laba.
Penelitian ini menggunakan sampel sebanyak 15 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dengan menggunakan purposive sampling dengan kriteria tertentu. Hipotesis dalam penelitian ini diuji menggunakan analisis regresi berganda.
Hasil analisis menunjukkan bahwa variabel ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba. Variabel kepemilikan manajerial berpengaruh negatif tidak signifikan terhadap manajemen laba. Variabel kepemilikan institusional berpengaruh positif tidak signifikan terhadap manajemen laba. Variabel dewan komisaris berpengaruh negatif tidak signifikan terhadap manajemen laba. Dan variabel komite audit berpengaruh negatif tidak signifikan terhadap manajemen laba.
Kata Kunci : Ukuran Perusahaan, Mekanisme Corporate Governance, Manajemen Laba
iii ABSTRACT
THE INFLUENCE OF FIRM SIZE AND CORPORATE GOVERNANCE MECHANISM TO EARNINGS MANAGEMENT AT THE COMPANIES
IN THE MANUFACTURING SECTOR WHICH WERE LISTED IN INDONESIAN STOCK EXCHANGE
IN 2012-2014 PERIOD
The objective of this research is to examine the influence of firm size and corporate governance mechanism, which includes managerial ownership, institusional ownership, board of commissioner, and audit committee to earnings management.
This research used a sampel of 15 companies in the manufacturing sector which were listed in Indonesian Stock Exchange, by using purposive sampling with certain criteria. The hypotesis were tested using multiple regression analysis
The results of this research show that variable of firm size had negative effect significant on earnings management. Variable managerial ownership had negative effect had no significant influence on earnings management. Variable of institusional ownership had positive effect had no significant influence on earnings management. Variable board of commisionaner had negative effect had no significant influence on earnings management. And variable of audit committee had negative effect had no significant influence on earnings management.
Keywords : Firm Size, Corporate Governance Mechanism, Earnings
Management
