22 PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDITOR DAN LEVERAGE TERHADAP MANAJEMEN LABA

Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, kualitas auditor dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Good Corporate Governance diproksikan jumlah dewan komisaris dan komite audit. Dewan komisaris diukur dengan banyaknya dewan komisaris, komite audit diukur dengan banyaknya komite audit dalam perusahaan. Kualitas auditor diproksikan ukuran Kantor Akuntan Publik (KAP) yang masuk pada the big four atau non the big four, yang diukur dengan dummy variable. Leverage diukur dengan menggunakan total utang dibagi dengan total asset. Sedangkan earning management sebagai variable dependen dengan menggunakan discreationary accruals model Jones. Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode analisis data dengan menggunakan analisis multiliner regresi.Hasil penelitian menunjukkan bahwa Dewan komisaris berpengaruh positif terhadap manajemen laba, Ukuran KAP berpengaruh signifikan negative terhadap manajemen laba. Komite audit dan leverage tidak berpengaruh signifikan terhadap manajemen laba. Banyaknya dewan komisaris mempengaruhi tingginya tingkat manajemen laba. Perusahaan yang diaudit KAP the big four kurang mempengaruhi praktik manajemen laba dibandingkan dengan perusahaan yang diaudit KAP non the big four.

Kata Kunci: Manajemen Laba, Good Corporate Governance, Kualitas Auditor, Leverage.

This research aimed to examine the effect of good corporate governance, audit quality, and leverage on earnings management in companies listed on the Indonesian Stock Exchange. Good corporate governance in this research is proxied by board of commissioners and the audit committee. Board of Commissioners were measured using the total number board of commissioners of the company, the audit committee is measured using the number of audit committee members. Auditor quality in this research was measured by the size of Public Accounting Firm by using dummy variables which are Big Four and Public Accounting Firm non Big Four. Leverage is measured using total debt divided by total assets. Meanwhile, earnings management as the dependent variable was measured by using discretionary accruals using the modified Jones models. The method of data analysis used multiple regression analysis.The result of this research indicates that the variable commissioners gives positive significant effect on earnings management, and the size of Public Accounting Firm has significant negative effect23on earnings management. While the audit committee and leverage variable have no significant effect on earnings management. Many the board of commissioners of the company, the higher the level of earnings management. Companies audited by the Big Four Public Accounting Firm has lower level of earnings management compared to companies audited by non - Big Four Public Accounting Firm.

Keywords: Earnings Management, Good Corporate Governance, Quality Auditor, Leverage.