Pengaruh Penerapan Sruktur Kepemilikan Dan Mekanisme Good Corporate Governance Terhadap Real Earnings Management

Penulis

  • Hana Safitri STIE BPKP (Bhakti Prasetya Karya Praja)

https://doi.org/10.33476/.v1i2.410

Abstrak

Penelitian ini bertujuan untuk menguji peran good corporate governance (GCG) dan struktur kepemilikan dalam mengendalikan insentif manajemen untuk melakukan manajemen laba (real earnings managemnent). GCG yang dikeluarkan oleh lembaga pemeringkat GCG di Indonesia yaitu Indonesian Institute for Corporate Directorship (IICD). Struktur kepemilikan diuji terdiri dari kepemilikan manajerial dan kepemilikan institusional. Untuk mengukur real earnings management akan digunakan pendekatan melalui Arus kas operasi abnormal (Abnormal cash flow operations/CFO), biaya kegiatan produksi abnormal (Abnormal production cost/PROD) dan biaya diskresionari abnormal (Abnormal discretionary expenses/DISC). Sampel yang dianalisis adalah data sekunder perusahaan manufaktur periode penelitian tahun 2010-2014.

Pengujian terhadap hipotesis dilakukan dengan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa GCG dan struktur kepemilikan tidak  terbukti mampu menurunkan real earnings management. 

Unduhan

Diterbitkan

2017-09-28

Terbitan

Vol 1 No 2 (2016): JULI-DESEMBER 2016

Bagian

Articles

Lisensi

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