PENGARUH TATA KELOLA PERUSAHAAN INTERNAL TERHADAP PRAKTIK MANAJEMEN LABA (Studi Kasus Pada Perusahaan Di Bursa Efek Indonesia Tahun 2013 – 2015)

Abstract

Internal corporate governance has a very important role in controlling, coordinating and controlling the performance of company employees in order to build a healthy company. The purpose of this study is to analyze the practice of earnings management as measured by discretionary accrual, can be influenced by the characteristics of internal corporate governance, namely the size of the board of commissioners, the composition of the board of commissioners, the size of the audit committee, the composition of the audit committee and the size of the company. The data used in this research is secondary data that is the annual financial statements of companies in the year 2013-2015 listed on the Stock Exchange (www.idx.co.id) sample used is a company that reports the audit committee. Data processing method used is multiple linear regression analysis. The results showed that firm size has significant effect with earnings management with positive direction. Meanwhile, other internal corporate governance variables such as board size, board composition, audit committee size and audit committee composition have no effect on earnings management practices.