Pengaruh mekanisme corporate governance, firm size, leverage terhadap manajemen laba pada perusahaan consumer goods yang terdaftar di BEI periode 2015-2019

Hambali, Nabilla (2020) Pengaruh mekanisme corporate governance, firm size, leverage terhadap manajemen laba pada perusahaan consumer goods yang terdaftar di BEI periode 2015-2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk melihat apakah manajemen laba dapat dipengaruhi oleh mekanisme corporate governance, ukuran perusahaan, dan leverage. Data sampel dipilih menggunakan purposive sampling dengan metode analisis linear regresi berganda pada perusahaan sub sektor consumer goods yang terdapat pada Bursa Efek Indonesia selama lima tahun berturut-turut yaitu pada tahun periode 2015 sampai dengan 2019. Discretionery Accrual digunakan sebagai proksi manajemen laba. Sedangkan mekanisme corporate governance diukur dengan ukuran komite audit, proporsi dewan komisaris, kepemilikan institusional. Logaritma natural dari total aktiva digunakan untuk menghitung ukuran perusahaan, dan debt to asset ratio digunakan untuk mengukur leverage. Hasil penelitian ini menunjukan bahwa ukuran komite audit tidak mempunyai pengaruh terhadap manajemen laba, begitu juga dengan proporsi dewan komisaris yang tidak mempunyai pengaruh terhadap manajemen laba, sedangkan kepemilikan institusional mempunyai pengaruh positif terhadap manajemen laba, ukuran perusahaan mempunyai pengaruh negatif terhadap manajemen laba, dan leverage mempunyai pengaruh positif terhadap manajemen laba / This research conducted to see if the earnings management can be influenced by corporate governance mechanisms, firm size, and leverage. The sample data were selected using purposive sampling with multiple regression linear analysis in sub-sector consumer goods companies listed on the Indonesia Stock Exchange for five years consecutive, from period 2015 to 2019. Discretionery accrual is used as a proxy for earnings management. Meanwhile, the corporate governance mechanism is measured by the size of the audit committee, the proportion of the board of commissioners, and institutional ownership. The natural logarithm of total assets is used to calculate firm size, and the debt to asset ratio is used to measure leverage. The results of this research shown that the size of the audit committee has no effect on earnings management, as well as the proportion of the board of commissioners that has no effect on earnings management, while institutional ownership has a positive effect on earnings management, firm size has a negative effect on earnings management and leverage has a positive effect on earnings management.

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