Pengaruh Mekanisme Good Corporate Governance Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Kontrol Pada Perusahaan Yang Terdaftar Di LQ 45

., Gunawan (2013) Pengaruh Mekanisme Good Corporate Governance Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Kontrol Pada Perusahaan Yang Terdaftar Di LQ 45. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

This study aims to demonstrate empirically the effect of good corporate governance mechanism, which is represented by managerial ownership, size of the board of directors, audit committee size, and firm size as control variables as measured by the total number of asset management companies with earnings as measured by discretionary accruals. This study used a sample of publicly traded companies listed on the LQ45 taken using purposive sampling method obtained a sample of 12 companies for the period 2009 to 2011. The method of analysis used is multiple regression analysis and t test. In addition to getting a good regression results then performed classical assumption test consisting of normality test, multicollinearity, heterocedastisity test and autocorrelation test. Furthermore, statistical analysis of the data processing application program Statistical Package For The Social Science (SPSS) version 17. From this research proves that good corporate governance mechanism that consists of managerial ownership, size of board of directors, audit committee size, and firm size as a control variable can not reduce the action of earnings management in the company sample.

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