PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL (Studi Empiris pada Perbankan yang Terdaftar di BEI 2012-2016)

Abstract

This study aims to examine the effect of real earnings management as an dependent variable on governance mechanisms as a independent variable. The population of this study is a banking company in Indonesia listed on the Indonesia Stock Exchange in 2012 until 2016. The method used for sampling is purposive sampling. The total number of samples determined by certain criteria, this study obtained 30 companies as a sample. This research uses multiple linear regression to test the hypothesis The results of this study indicate that independent board of commissioners, institutional ownership and managerial ownership have a significant negative effect on real earning management, nomination and remuneration committee and independent audit committee have no significant effect on real earning management.