PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR JAKARTA ISLAMIC INDEX 2013-2016

ABDUL GHOFUR, NIM. 11390084 (2018) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR JAKARTA ISLAMIC INDEX 2013-2016. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The purpose of this research is to examine the influence of the good corporate governance toward earnings management. Good corporate governance is measured by indicator the audit committee size, number of board of commissioners, majority shareholder, number of board Independent Commissioners and earnings management which is measured by discretionary accruals. The population in this research is companies included on JII during 2013-2016. Samples were taken through purposive sampling technique as many as 68 data. The method of analysis in this research used by panel data analysis technique with Eviews 10. The result of this research show that number of board of commissioners, majority shareholder, number of board Independent Commissioners has no influence toward earnings management because it has a significance value more than 0,05. While, the audit committee size has a positive and significant influence toward earnings management because it has a significance value less than 0,05. Suggestions relating to the results of this research can be added another variable from good corporate governance to determine the consistency of the effect of good corporate governance toward earnings management.

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