Pengaruh Good Corporate Governance Terhadap Manajemen Laba (Studi Empiris Terhadap Perusahaan Pertambangan Milik Swasta yang Terdaftar di Kompas 100 Tahun 2016-2020)
DOI:
https://doi.org/10.31316/jk.v6i2.3887Abstract
Abstrak
Penelitian ini betujuan untuk mengetahui pengaruh good corporate governance terhadap manajemen laba. Variabel di dalam penelitian diproksikan dengan kepemilikan institusional, komisaris independen, komite audit, kepemilikan manajerial, dan board size. Pengukuran manajemen laba diukur dengan Model Jones Modifikasi dengan melihat nilai discretionary accruals. Penelitian ini menggunakan teknik purposive sampling sehingga diperoleh 15 sampel perusahaan pertambangan milik swasta yang terdaftar di Kompas 100 pada tahun 2016-2020. Penelitian ini menggunakan analisis regresi data panel dengan software Eviews 10. Hasil penelitian menunjukan besaran pengaruh yang diberikan good corporate governance dalam menjelaskan manajemen laba adalah sebesar 97%, secara parsial kepemilikan institusional, komite audit dan board size berpengaruh positif dan signifikan sedangkan komisaris independen, dan kepemilikan manajerial berpengaruh negatif dan signifikan.
Kata Kunci: Good Corporate Governance, Manajemen Laba, Perusahaan Pertambangan Swasta
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Abstract
This study aims to determine the effect of good corporate governance on earnings management. The variables of this research are institusional ownership, independent of commissioners, audit committee, managerial ownership, and board size. Earnings management is measuring by model modified of jones and calculated using discretionary accruals. This study uses a purposive sampling technique so that 15 companies sampel by private mining company are listed on the Kompas 100 for the period 2016-2020. This study uses panel data regression analysis by Eviews 10 software. The result shows that good corporate governance effect to earning management at 98%, partially institusional ownership and board size have positive effect and significant while independent of commissioners, audit committee, and managerial ownership have negative effect and significant.
Keyword : Good Corporate Governance, Earnings Management, Private Mining Company
References
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