PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Abstract

Earnings management is a behavior or action taken by managers to manipulate accounting data or information so that the amount of profit recorded in the financial statements is good. This study aims to examine and obtain empirical evidence of the effect of independent board composition, institutional ownership, managerial ownership, company size and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample selection was done by using purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The data population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019, totaling 152 companies. The sample in this study were 47 companies with 141 companies observed. The results of this study indicate that the variable composition of the independent board of commissioners and the variable managerial ownership has a negative effect on earnings management, while the variables of institutional ownership, firm size and leverage have no effect on earnings management.