PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Abstract: This research aims
to analyze the effect of Good Corporate Governance (GCG) and firm size on
earning management. GCG variable is proxied by board size, board compotition
and audit comitee size. Firm size is measured by total assets. The dependent
variable, earnings management, is measured by the discretionary accrual.
Population of this research are manufacturing companies listed in
Indonesia Stock Exchange (BEI) in 2012 and 2013. Purposive sampling method is
using to take the samples so it takes 168 firm to use as data research. Method
for testing the hypthesis in this research was conducted using multiple linear
regression.
The results show that board compotition and firm size have negative
significant effect to earning management. This research also show that board
size and audit commitee size have no effect related to earning management.
Keywords: Earning management,
good corporate governance, board size, board compotition, audit comitee size,
firm size
Penulis: Setyarso Herlambang,
Darsono
Kode Jurnal: jpakuntansidd150707
