Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktor Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

Abstract

This study aims to determine the effect of good Corporate Governance (GCG) mechanism as measured by institutional ownership, commissioners, Independent commissioners, Board of Directors, company size, and the effect of Leverage on Profit Management partially or simultaneously. Sampling was conducted using a purposive sampling method to obtain as many as 18 listed manufacturing companies in the Indonesian Stock Exchange (IDX) for the 2015-2018 period. The data analysis technique used in this study is the classic assumption test of simple linear and multiple linear analysis at a significance level of 5%. Based on a simple regression analysis that institutional ownership significantly contributes positively to earnings management, independent commissioners in the company make a positive and significant contribution to earnings management, the board of directors has no effect on earnings management, company size does not have a significant positive positive effect on earnings management, leverage has an influence not positive significant to earnings management. Simultaneously based on multiple linear analysis of institutional ownership, independent commissioners, board of directors, company size and leverage have a positive and significant effect on earnings management.