The influence of corporate governance, leverage and firm size towards earning management in basic materials company listed on the Indonesia Stock Exchange

Rusli, Stefani (2022) The influence of corporate governance, leverage and firm size towards earning management in basic materials company listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Earning management is earning manage by the management of the company in order to reach the specific reported earning objective. This happens as both internal and external parties need to evaluate company performance based on financial report. Hence, to reach the expectation of the parties, earning management is conducted to display good earnings information to stakeholder. Earning management will caused the stakeholder lose trust and do not dare to do cooperation with the company. This research aims to give information to reduce the possibility of earning management. This research aims to determine the influence of corporate governance, leverage and firm size towards earning management. The object of the research is basic materials company listed on the Indonesia Stock Exchange for the period 2016-2020. This study is using the purposive sampling method. The number of the companies chosen as the sample is 22 companies from the total of population 62 companies. The data is analysed by using descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The result of this research shows that corporate governance proxy by institutional ownership and firm size has insignificant influence to earning management partially, while leverage has significant influence to earning management partially. As for the simultaneous, corporate governance, leverage and firm size has significant influence to earning management./ Manajemen laba adalah laba yang dikelola oleh manajemen perusahaan untuk mencapai tujuan laba tertentu yang dilaporkan. Hal ini dapat terjadi karena baik pihak internal maupun external perlu mengevaluasi kinerja perusahaan berdasarkan laporan keuangan. Oleh karena itu, untuk mencapai harapan para pihak, manajemen laba dilakukan untuk menampilkan informasi laba yang baik kepada para stakeholders. Manajemen laba akan menyebabkan para stakeholder kehilangan kepercayaan dan tidak berani untuk melakukan kerjasama dengan perusahaan. Penelitian ini bertujuan untuk memberikan informasi untuk mengurangi kemungkinan terjadinya manajemen laba. Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, leverage dan ukuran perusahaan terhadap manajemen laba. Objek penelitian ini adalah perusahaan basic materials yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian ini menggunakan metode purposive sampling. Jumlah perusahaan yang dipilih sebagai sampel adalah 22 perusahaan dari total populasi 62 perusahaan. Data di analisis menggunakan analisis deskriptif, uji asumsi kalsik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate governance yang diproksikan dengan kepemilikan institusional dan ukuran perusahaan memiliki pengaruh yang tidak signifikan terhadap manajemen laba secara parsial, sedangkan leverage berpengaruh signifikan terhadap manajemen laba secara parsial. Secara simultan, corporate governance, leverage dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba.

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