Pengaruh Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia

Abstract

In this study examines corporate governance on earnings management, the independent variables selected in this study are the board of directors, independent commissioners and audit committee as well as the dependent variable used in this study is earnings management which calculates using the discretionary accrual formula. This study uses a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in the 2014-2016 period. With the method of data collection using purposive sampling technique and having 25 samples of industrial goods consumer goods manufacturing companies and using multiple regression as data analysis. The results of the study show that the board of directors has an effect on earnings management while for independent commissioners and audit committees does not significantly influence earnings management, in this study the board of directors measures the total number of directors in the sample companies and the board of commissioners independent by adding up all members of the independent board of directors in the sample companies as well as measuring the audit committee by adding up the number of audit committee members in the sample companies.