PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA

This study aimed to examine the effect of the application of Good Corporate Governance and Leverage on earnings management. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2014. Research samples were determined by using purposive sampling method.. The samples were obtained are as much as 84 observation data. In this research, descriptive statistics test, classic assumption (normality of residuals, heteroskedastisitas, multicollinearity, autocorrelation) and hypothesis testing (multiple regression analysis, t-test, F, and the coefficient of determination), and processed with SPSS 21. The result of this study shows that good corporate governance which is proxied by managerial ownership, institutional ownership, audit committee and leverage can not reduce earnings management activities.

Keywords: Good Corporate Governance, Leverage, And Earning Management