ABSTRAK
PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDITOR DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk mengetahui apakah Komite Audit, Dewan Komisaris Independen, Kepemilikan Manajerial indikator dari GoodCorporate Governance, Kualitas Auditor dan Profitabilitas berpengaruhterhadap Manajemen Laba pada perusahaan manufaktur yang listed di BEI periode 2013-2015.
Pemilihan sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 69 perusahaan. Data yang digunakan dalam penelitian ini adalah menggunakan data sekunder yaitu laporan keuangan yang dipublikasikan melalui website. Model analisis yang digunakan adalah regresi linier berganda yang dilakukan dengan bantuan program komputer SPSS dengan menggunakan uji asumsi klasik yang terdiri dari uji normalitas, hesteroskedastisitas, multikolonieritas dan autokorelasi, serta uji t dan uji F.
Hasil penelitian ini menunjukkan bahwa Komite Audit berpengaruh signifikan terhadap manajemen Laba, Profitabilitas berpengaruh signifikan terhadap manajemen Laba, Dewan Komisaris Independen, Kepemilikan Manajerial, dan Kualitas Auditor tidak berpengaruh signifikan terhadap Manajemen laba. Serta Keseluruhan variabel independen tersebut bepengaruh signifikan secara simultan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI.
Kata kunci: Manajemen Laba, Komite Audit, Dewan Komisaris Independen, Kepemilikan Manajerial, Kualitas Auditor, Profitabilitas
ABSTRACT
THE EFFECT OF GOOD CORPORATE GOVERNANCE, QUALITY AUDITOR AND PROFITABILITY ON EARNINGS MANAGEMENT IN
MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE
This study aims to determine the effect of Audit Commite, The Board of Commissioner Independent, Managerial Ownership as an indicator of Good Corporate Governance, Quality Auditor and Profitability to Earnings Management in Manufacturing Company Listed in Indonesia Stock Exchange from 2013 to 2015 year.
The sample selection is done by purposive sampling method so obtainable sample as much as 69 company. The data used in this study is the use of secondary data that the financial statements are published on the website www.idx.co.id. The analysis model used is multiple linear regression were performed with the aid of a computer program SPSS using the classical asumption test which consisting of normality test, hesteroskedastisitas, multikolinearitas and autokorelasiand the t test and F test.
The results of this study indicate that the Audit Commite has significant effect on Earnings Management,Profitability has significant effect on Earnings Management, The Board of Commissioner Independent, Managerial Ownership, and Quality Auditor has no significant effect on earnings management in Manufacturing Companies listed on the Stock Exchange. And all of the independent variabel relatively has significant effect simultaneously on earnings management Manufacturing Companies listed on the Stock Exchange.
Keywords: Earnings Management, Audit Commite, The Board of Commissioners Independent, Managerial Ownership, Quality Auditor, Profitability.
