Analisis Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba dan Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia

Khosfyanti, Khosfyanti and Hendi, Hendi (2014) Analisis Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba dan Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia. Journal of Accounting & Management Research, 9 (2). pp. 20-33. ISSN 1907-6487

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Abstract

This study examined about the effect of corporate governance on earnings management and firm performance in companies listed on the Indonesia Stock Exchange for the period 2009 to 2013. The company performance measured is discretionary accruals (DA) and earning before interest and tax (EBIT). Board composition, institutional shareholding, audit committee and executive compensation were independent variables, while firm size as control variable. Using the purposive sampling method, the samples which meet the requirements for this research are 370 firms or 1850 observations data. This research uses OLS Multiple Regression to analyze the effect of independent variables on dependent variable. The result shows that variable board composition, institutional shareholding and audit committee have significant effect on earnings management. Executive compensation and firm size have no significant influence on earnings management. Where as, board composition and institutional shareholding have no significant effect on firm performance. Audit committee, executive compensation and firm size have significant influence on firm performance.

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