PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
Abstract: This research aimed
to analyze the influence of leverage to earnings management and the ability to analyze the influence
corporate governance consisting of
institusional ownership, managerial ownership, audit quality, and independent
commisioner in influencing earnings managemen
on the listed manufacturing companies spesifically consumer goods in
Indonesia Stock Exchange during years 2009-2011.
In this research, there were one dependent variables, one independent
variables, and four moderating variables. The dependent variable in this study
is earnings management. The independent variable of this study is leverage.
Measurement of earnings management using the Modified Jones (1995) as the best
estimate of the ability estimate earnings management activities with minimum
standard error and standard deviation. Independent variable in this study is
leverage. Moderating variable in this study consists of institutional
ownership, managerial ownership, quality audits, and independent board.
The results showed that leverage significantly influence to earnings
management . moderating variables that influence the relationship of leverage
to earnings management is institutional ownership. Meanwhile managerial
ownership, the proportion of independent board and audit quality is not
moderating variables.
Keywords: leverage, earnings
management,corporate governance,managerial ownership,institutional
ownership,the proprtion of independent board, audit quality
Penulis: Veliandina Chivan
Naftalia, Marsono Marsono
Kode Jurnal: jpakuntansidd131038
