JRAA Vol.2 No.3, November 2015 ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA:

Lydia Natassia Sekolah Tinggi Ilmu Ekonomi Y.A.I

Lydia Natassia STIE Y.A.I

Keywords: institutional ownership, managerial ownership, audit committee, independent commissioner, leverage, profitability and earnings management

Abstract

This study aimed to analyze the influence of good corporate governance, leverage and profitability on the earning management (empirical study on manufacturing companies listed in Indonesia Stock Exchange 2012-2014). The sample in this research were 36 manufacturing companies listed on the Indonesia Stock Exchange. This research data analysis technique begins with descriptive statistics, followed by the data normality test, multiple and partial correlation analysis, multiple regression analysis, the classical assumption test and hypothesis testing.
The results partial test showed that audit committee significant negative effect on the earning management and independent commissioner significantly positive influence on the earning management. While the institutional ownership, managerial ownership, leverage and profitability did not significantly influence on the earning management. Testing together shows that the institutional ownership, managerial ownership, audit committee, independent commissioner, leverage and profitability did not significantly influence on the earning management. The coefficient of determination indicates that the variable of this study is only able to explain the variation value of 9.3% earning management, the remaining balance of 90.7% is explained by other variables outside the research variables.