Pengaruh Corporate Governance Terhadap Earnings Management (Selama Dan Sesudah Krisis Ekonomi Global)

HIMADRI, FARIS (Adv.: Indra Wijaya Kusuma, Prof. Dr., M.B.A., CMA.), Indra Wijaya Kusuma, Prof. Dr., M.B.A., CMA.

2014 | Tesis | S2 Magister Accountancy

Penelitian ini bertujuan untuk menguji pengaruh faktor kepemilikan manajerial, kepemilikan institusional, ukuran dewan komisaris, komisaris independen, dan reputasi auditor terhadap earnings management pada selama krisis ekonomi global dan pada masa sesudah krisis ekonomi global.

Sampel yang digunakan adalah seluruh perusahaan yang tergolong kedalam kategori manufaktur di Bursa Efek Indonesia (BEI). Periode pengamatan yang dilakukan selama periode 2007-2008 dan 2009-2012. Penggunaan periode bertujuan untuk memisahkan periode selama masa berlangsungnya krisis ekonomi global dan setelah masa krisis ekonomi global atau masa recovery.

Hasil penelitian ini menunjukan bahwa hanya variabel komisaris independen yang menunjukan negatif signifikan terhadap earnings management, baik pada selama krisis ekonomi global maupun pada masa sesudah krisis ekonomi global. Selain itu hasil uji beda menunjukan bahwa pengaruh corporate governance terhadap earnings management pada selama krisis ekonomi global relatif sama dengan pada masa sesudah krisis ekonomi global.

This study was aimed to test the influence of managerial ownership, institutional ownership, size of board of commissioners, independent commissioners, and auditor reputation factors on earnings management during global economic crisis and after global economic crisis.

The sample was all companies in manufacturing category in Indonesia Stock Exchange (BEI). Observation period was 2007-2008 and 2009-2012 periods. The use of periods was aimed to separate the period during global economic crisis and after global economic crisis or recovery period.

The result of this study showed that only independent commissioner variable showed significant negative influence on earnings management, both during global economic crisis and after global economic crisis. Moreover, the result of difference test showed that the influence of corporate governance on earnings management during global economic crisis was relatively similar to the period after global economic crisis.

Kata Kunci : Corporate Governance, Earnings Management, Global Economic Crisis, Krisis Ekonomi Global