PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN PROTEKSI AWIG-AWIG TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (LPD) DENGAN BUDAYA MENYAMA BRAYA SEBAGAI VARIABEL MODERASI (STUDI PADA LPD SE-KABUPATEN BULELENG (original) (raw)
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PENGARUH LEVERAGE DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
The purpose of this research is to test the influence of leverage and good corporate governance mechanism to the earnings management. The subject of the research is the manufacturing companies which are listed in the Indonesia Stock Exchange from 2009 to 2011. The samples selection is performed by using purposive sampling method, it selects samples by applying certain criteria which in appropriate with what the researcher wants, as much as 174 observation objects of 58 companies during 2009 – 2011 are obtained by using the samples selection methods. The multiple regressions analysis is used as the analysis technique in this research. The classic assumption test is conducted before the data is processed. This research applies leverage and good corporate governance mechanism with the proxy of managerial ownership, institutional ownership, board of commissioners, independent commissioners, auditing committee as independent variables, and earnings management as dependent variable. The result indicates that there is no heteroscedaticity, autocorrelation and multicolinearity. The result of partial test indicates that the leverage has negative effect to the earnings management. The result of good corporate governance partial test to the earnings management with the proxy of institutional ownership, the board of commissioners and the auditing committee has positive influence to the earnings management. The result of good corporate governance partial test to the earnings management with the proxy of independent commissioners has negative influence to the earnings management. ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh leverage dan mekanisme good corporate governance terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2009-2011. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, yaitu memilih sampel dengan kriteria-kriteria tertentu sesuai dengan yang dikehendaki oleh peneliti, dimana berdasarkan metode pemilihan sammpel tersebut diperoleh 174 objek obsevasi dari 58 perusahaan selama tahun 2009-2011. Teknik analisis yang digunakan adalah analisis regresi berganda. Sebelum data diolah, dilakukan uji asumsi klasik terlebih dahulu. Hasil pengujian menunjukkan bahwa tidak terdapat heteroskedastisitas, autokorelasi,dan multikolinearitas. Penelitian ini menggunakan leverage dan mekanisme good corporate governance dengan proksi kepemilikan manajeral, kepemilikan institusional, dewan komisaris, komisaris independen dan komite audit sebagai variabel dependen, dan manajemen laba sebagai variabel dependen. Hasil pengujian secara parsial menunjukkan bahwa terdapat pengaruh negatif leverage terhadap manajemen laba, hasil pengujian secara parsial good corporate governance terhadap manajemen laba dengan proksi kepemilikan institusional, dewan komisaris dan komite audit berpengaruh positif terhadap manajemen laba, hasil pengujian secara parsial good corporate governance terhadap manajemen laba dengan proksi kepemilikan manajerial dan komisaris independen berpengaruh negatif terhadap manajemen laba.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA RIIL PADA PERUSAHAAN MANUFAKTUR
state has four main components to improve the professionalism and Welfare holders of the issued and paid new article without prejudice to the interests of stakeholders . Yet the implementation of GCG mechanism new article posted by Its Good , Its can trigger to remove information. That gave a negative effective on the issued and paid the price list , Therefore posted issued and paid-holder must be able to supervise the management, running his company . The GCG implementation in Indonesia becoming less maximum company weakness and lead to a prolonged crisis .
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