WARIATUTI, TUNGKY YUNIA EKA (2019) PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Studi Empiris pada Perbankan di Indonesia. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aimed to determine the effect of leverage, good corporate governance and firm size as independent variable. The populations in this research were public financial companies who participated in the Corporate Governance Perception Index (CGPI) in period 2012 – 2017. Samples were determined by purposive sampling method with 36 samples. The data used in this research was secondary data. The analytical method used was multiple linear regression with SPSS software. The result showed that: 1). Leverage had significant effect on earnings management, 2). Corporate governance had significant effect on earnings management, 3) firm size had no significant effect on earning management. Key words: Earnings Management, Leverage , Good Corporate Governance, Firm Size. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, good corporate governance dan ukuran perusahaan sebagai variabel indenpenden terhadap manajemen laba sebagai variabel dependen. Populasi dalam penelitian ini adalah perusahaan perbankan go public peserta Corporate Governance Perception Index (CGPI). Periode yang digunakan adalah tahun 2012 -2017 . Sampel yang diperoleh dengan tehnik purposive sampling sebanyak 36 sampel. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analis yang digunakan adalah teknik analisis regresi berganda dengan software SPSS. Hasil penelitian ini menunjukkan bahwa : 1) leverage berpengaruh terhadap manajemen laba , 2) good corporate governance berpengaruh terhadap manajemen laba, 3) ukuran perusahaan tidak berpengaruh terhadap kualitas laba. Kata kunci : Manajemen Laba, Leverage , Good Corporate Governance, , Ukuran Perusahaan
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