Analisis pengaruh good corporate governance, free cash flow, dan leverage terhadap manajemen laba perusahaan manufaktur yang terdaftar di BEI

Halim, Marcella Yuwono (2015) Analisis pengaruh good corporate governance, free cash flow, dan leverage terhadap manajemen laba perusahaan manufaktur yang terdaftar di BEI. Masters thesis, Universtitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, free cash flow, dan leverage terhadap manajemen laba. Good corporate governance diukur dengan ukuran komite audit, ukuran dewan direksi, proporsi dewan komisaris independen, proporsi kepemilikan institusional, dan proporsi kepemilikan manajerial. Discretionary accrual digunakan sebagai proksi manajemen laba. Sampel dalam penelitian ini adalah 71 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, yang dipilih menggunakan purposive sampling selama periode penelitian tahun 2009 – 2013. Data dianalisis menggunakan regresi berganda. Berdasarkan hasil pengujian disimpulkan bahwa semua komponen good corporate governance (ukuran komite audit, ukuran dewan direksi, proporsi dewan komisaris independen, proporsi kepemilikan institusional, dan proporsi kepemilikan manajerial) dan leverage tidak berpengaruh signifikan terhadap manajemen laba, sedangkan free cash flow berpengaruh negatif dan signifikan terhadap manajemen laba. Hal ini berarti free cash flow yang tinggi akan membatasi praktek manajemen laba / This research aims to examine the influence of corporate governance, free cash flow, and leverage on earnings management. Good corporate governance is measured by size of audit committee, size of board of directors, board of independent commissioner proportion, institutional ownership proportion, and managerial ownership proportion. Discretionary accrual is used as a proxy for earnings management. The sample size used in this research is 71 manufacturing companies listed in Indonesia Stock Exchange, selected by purposive sampling during the research period 2009 - 2013. Data is analyzed using multiple regression. The results show that all of corporate governance components (size of audit committee, size of board of directors, board of independent commissioner proportion, institutional ownership proportion, and managerial ownership proportion) and leverage have no significant influence, while free cash flow has negative and significant influence to earnings management. This result indicates that high free cash flow will reduce earnings management practice

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