PENGARUH STRUKTUR KEPEMILIKAN DAN PENERAPAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP REAL EARNINGS MANAGEMENT

Safitri, Hanna (2016) PENGARUH STRUKTUR KEPEMILIKAN DAN PENERAPAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP REAL EARNINGS MANAGEMENT. S2 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine the role of good corporate governance (GCG) and ownership structure in the control of management incentives to manage earnings (real earnings managemnent). GCG issued by rating agencies GCG in Indonesia that Indonesian Institute for Corporate Directorship (IICD). The ownership structure was tested consists of managerial ownership and institutional ownership. To measure the real earnings management approach would be used through operating cash flow abnormal (Abnormal cash flow operations / CFO), the cost of production of abnormal (Abnormal production cost / PROD) and costs diskresionari abnormal (Abnormal discretionary expenses / DISC) on Roychowdhury (2006). Samples were analyzed secondary data research company manufacturing period 2010-2014. Testing of the hypothesis is done by using multiple linear regression method. The results showed that the corporate governance and ownership structure is not proven to reduce real earnings management. Keywords: good corporate governance, earnings management, managerial ownership, institutional ownership, real earnings management. Penelitian ini bertujuan untuk menguji peran good corporate governance (GCG) dan struktur kepemilikan dalam mengendalikan insentif manajemen untuk melakukan manajemen laba (real earnings managemnent).GCG yang dikeluarkan oleh lembaga pemeringkat GCG diindonesia yaitu Indonesian Institute for Corporate Directorship (IICD).Struktur kepemilikan diuji terdiri dari kepemilikan manajerial dan kepemilikan institusional. Untuk mengukur real earnings management akan digunakan pendekatan melalui Arus kas operasi abnormal (Abnormal cash flow operations/CFO), biaya kegiatan produksi abnormal (Abnormal production cost/PROD) dan biaya diskresionari abnormal (Abnormal discretionary expenses/DISC) dari Roychowdhury (2006). Sampel yang dianalisis adalah data sekunder perusahaan manufaktur periode penelitian tahun 2010-2014. Pengujian terhadap hipotesis dilakukan dengan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa GCG dan struktur kepemilikan tidak terbukti mampu menurunkan real earnings management. Kata kunci: good corporate governance, Manajemen laba, Kepemilikan manajerial, kepemilikan institusional, real earnings management.

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