ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa Non Keuangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2012)

Abstract

This study aims to examine the role of Good Corporate Governance (GCG) on earning management. Good corporate governance mechanism used is institutional ownership, independent board, audit committee and risk management committee on non-financial services company. This research was conducted with library research and documentation methods using data from the Indonesian Capital Market Directory (ICMD) and the financial statements of non-financial services company. The method of analysis used in this study is multiple regression. This study uses data nonfinancial services company listed on the Indonesia Stock Exchange (IDX) in 2010- 2012 as many as 70 samples of non-financial services companies. Sampling was done by purposive sampling technique. Hypothesis testing techniques performed using SPSS. The result showed that the audit committee and risk management committee effect in suppressing earnings management while institutional ownership and independent board has no effect in reducing earnings management