Pengaruh Good Corporate Governance, Profitabilitas dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan yang masuk pada kategori LQ45 di busa efek indonesia periode 2016-2020

fathur rohman, Mu'azan kurmawan (2021) Pengaruh Good Corporate Governance, Profitabilitas dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan yang masuk pada kategori LQ45 di busa efek indonesia periode 2016-2020. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance diukur dengan mekaisme (kepemilikan manajerial, proporsi dewan komisaris, komite audit), profitabilitas dan ukuran perusahaan terhadap manajemen laba pada perusahaan yang masuk kategori LQ 45 di bursa efek indonesia tahun 2016-2020. Beberapa penelitian sebelumnya mengenai manajemen laba memperlihatkan perbedaan hasil penelitian. sehingga, penelitian lain perlu dilakukan untuk menguji ulang teori tentang manajemen laba. Populasi yang digunakan dalam penelitian ini yaitu perusahaan go publik yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Pengambilan sampel dilakukan secara purposive sampling. Dengan menggunakan purposive sampling maka diperoleh Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan. Metode pengukuran menggunakan analisis regresi linear berganda untuk mengetahui struktur good corporate governance, profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap manejemen laba atau tidak. Hasil penelitian ini secara parsial menunjukkan bahwa struktur good corporate governance yang diukur dengan mekaisme kepemilikan manajerial dan kepemilikan manajerial berpengaruh secara signifikan terhadap manajemen laba. sedangkan komite audit tidak berpengaruh secara signifikan terhadap manajemen laba. untuk profitabilitas dan ukuran perusahan juga tidak berpengaruh terhadap manajemen laba. Dari hasil Secara uji simultan, variable independen berpengaruh signifikan terhadap variable dependen.

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