Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba Pada Perusahaan Dagang Yang Terdaftar Di Bursa Efek Indonesia
DOI:
https://doi.org/10.35134/ekobistek.v9i1.48Keywords:
Corporate Governance; earnings management; discretionary accruals.Abstract
The purpose of this study is to learn about the governance arrangements for earnings
management in trading entities, and investment in the trade subsector on the Indonesia
Stock Exchange in 2014-2018. Entity governance is organized into 3 variable
compositions, institutional ownership, managerial ownership and audit committee.
Earnings management variables were collected with discretionary accrual using the Jones
model. Data collection method in this research is purposive sampling. The sample
amounted to 27 entities that are part of 10 companies that are taken from the company in
the trade, services and investment sectors with the retail trade subsector listed on the
Indonesia Stock Exchange in the period 2014-2018. The research method used is the
multiple regression method to analyze the independent variables on the dependent variable.
The results showed that corporate governance towards earnings management in this study
stated by the T Test and F Test. The T Test results showed that institutional ownership and
audit audits had significant effect on earnings management, managerial ownership
variables showed no significant effect on earnings management. The results of the F Test
research is the composition of institutional ownership, managerial ownership and the
audit board together have a significant influence on earnings management.
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