MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA MODEL LONG TERM DISCRETIONARY ACCRUAL PADA PERUSAHAAN GO PUBLIK DI INDONESIA
Wiyadi Wiyadi(1*), Rina Trisnawati(2), Ecclisia Sulistyowati(3)(1) Sekolah Pascasarjana, Universitas Muhammadiyah Surakarta
(2) Sekolah Pascasarjana, Universitas Muhammadiyah Surakarta
(3) Sekolah Pascasarjana, Universitas Muhammadiyah Surakarta
(*) Corresponding Author
Abstract
Penelitian ini bertujuan menganalisis pengaruh mekanisme corporate governance
internal dan eksternal terhadap manajemen laba dengan pendekatan long term
discretionary accrual perusahaan go publik di Indonesia yang tergabung dalam
indeks LQ45 dan JII selama periode 2011-2015. Sampel penelitian berjumlah 226
perusahaan diambil secara purposive sampling. Mekanisme Corporate
Governance terbagi menjadi: Mekanisme Corporate Governance internal dan
eksternal. Mekanisme Corporate Governance internal diproksikan dengan komite
audit dan dewan komisaris independen. Sedangkan corporate governance
eksternal diproksikan dengan konsentrasi kepemilikan dan investor institusi.
Metode analisis data menggunakan regresi linier berganda. Hasil penelitian
menunjukkan bahwa konsentrasi kepemilikan berpengaruh terhadap manajemen
laba. Sedangkan komite audit, dewan komisaris independen dan investor institusi
tidak berpengaruh terhadap manajemen laba.
This study aims to analyze the influence of internal and external corporate governance mechanisms on earnings management with the long term discretionary accrual approach of companies incorporated in the LQ45 and JII indices during the period 2011-2015. The research sample was 226 companies taken by purposive sampling. The Corporate Governance mechanism is divided into: Internal and external Corporate Governance Mechanisms. The internal Corporate Governance mechanism is proxied by the audit committee and independent board of commissioners. While external corporate governance is proxied by the concentration of ownership and institutional investors. Methods of data analysis using multiple linear regression. The results showed that ownership concentration had an effect on earnings management. While the audit committee, independent board of commissioners and institutional investors have no effect on earnings management
Keywords
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