Analisis Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Bursa Efek Indonesia
Kata Kunci:
Earning Management, Company Size, Corporate GovernanceAbstrak
The low level of good corporate governance control in a company will increase earnings management behavior which causes problems and causes losses to the company. Population taken from on the Indonesia Stock Exchange in the 2016-2021. Samples that meet the criteria are 8 data. Based on the results of the t test Firm Size (SIZE) a significant value of 0.003 < 0.05 and a t-count value of -3.134 < -2.028 partially firm size (SIZE) has a negative and significant effect on earnings management. In managerial ownership (KM) the significant value is 0.481 > 0.05 and the t value -0.711 > -2.028 partially managerial ownership (KM) has a negative but not significant effect on earnings management. Then for institutional ownership (KI) significant value 0.924 > 0.05 and t value -0.096 > -2.028 partially institutional ownership (KI) has a negative but not significant effect on earnings management, and simultaneously or f test: firm size (SIZE), managerial ownership (KM) and institutional ownership (KI) have a significant effect on earnings management (DA) with a significance value of 0.001 < 0.05 and the result of f arithmetic is 7.310 > 2.87.
Referensi
Dian Efriyenti. (2018). Pengaruh Corporate Social Responsibility Dan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 2(1), 84. https://doi.org/10.12928/j.reksa.v2i1.20
Ghozali, I. (2016b). Aplikasi Analisis Multivariete dengan Program Ibm SPSS 23 edisi8). Badan Penerbit Universitas Diponegoro. http://repository.umy.ac.id/bitstream/handle/123456789/8361/BAB III.pdf?sequence=7&isAllowed=y
Kontan.co.id. (2019). ungkap kasus penggelapan dana tiga pilar. https://investasi.kontan.co.id/news/ungkap-kasus-penggelapan-dana-tiga-pilar-aisa-forsa-tuntut-integritas-ojk-dan-bei
Mangkusuryo, Y., & Jati, A. W. (2017). Pengaruh Mekanisme Good Corporate Governance Terhadap Manajemen Laba. 7(2), 1067–1080.
Manossoh, H. (2016). Good Corporate Governance Untuk Meningkatkan Kualitas Laporan Keuangan. In I. Wulansari (Ed.), PT Norlive Kharisma Indonesia : Bandung ISBN: 978-602-73706-6-1. PT. Norlive Kharisma Indonesia.
Panjaitan, D. K., & Muslih, M. (2019). Manajemen Laba : Ukuran Perusahaan , Kepemilikan Manajerial dan Kompensasi Bonus. Jurnal ASET (Akuntansi Riset), 11(1), 1–20. https://doi.org/10.17509/jaset.v11i1.15726
Purnama, D. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Jurnal Riset Keuangan Dan Akuntansi, 3(1), 1–14. https://doi.org/10.25134/jrka.v3i1.676
Sugiyono. (2012). Metode Penelitian Kuantitatif, kualitatif dan R&D. Alfabeta.
Suheny, E. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan, Leverage dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Ekonomi Vokasi, 2(1), 0. https://doi.org/10.1017/CBO9781107415324.004
Sulistyanto, H. S. (2018). Manajemen Laba: Teori dan Model Empiris (A. L. MA (ed.); Cetakan 2). PT. Grasindo Jakarta. http://repository.unika.ac.id/id/eprint/22284
Wardani, D. K. (2018). Penaruh Tax Planning , Ukuran Perusahaan , Corporate Social Responsibility (CSR) Terhadap Manajemen Laba. 6(1), 11–24.
Yofi, P., & Elly, S. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage dan Profitabilitas terhadap Manajemen Laba. 10(1), 63–74.
##submission.downloads##
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2022 Prosiding
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
