PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BUSRA EFEK INDONESIA TAHUN 2015-2018

Putu Nita Mintria Dewi; I Putu Mega Juli Semara Putra; Ni Putu Lisa Ernawatiningsih

Putu Nita Mintria Dewi Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
I Putu Mega Juli Semara Putra Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
Ni Putu Lisa Ernawatiningsih Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar

Keywords: earnings management,, managerial ownership,, institutional ownership,, independent commissioners,, audit committee,, and company size.

Abstract

Earnings management is an action taken by management that can influence the level of profit displayed.
Earnings management can occur because of the separation of authority or interests between shareholders
(principal) and managers (agents) as managers of the company. Earnings management actions can be
minimized by the existence of good corporate governance mechanisms. This study aims to reexamine the
effect of good corporate governance and company size on earnings management. The sample in this study
is companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the
sample using purposive sampling method. The analytical tool used is multiple linear regression analysis.
The results of this study indicate that the independent commissioner and audit committee variables
negatively affect earnings management. While managerial ownership, institutional ownership, and
company size variables do not affect earnings management.

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