Pengaruh good corporate governance terhadap praktik manajemen laba perusahaan perbankan yang terdaftar di PT Bursa Efek Indonesia

ALAMANDA, Emeninta, Mudrajad Kuncoro, Prof., Dr., M.Soc.Sc

2010 | Tesis | S2 Magister Manajemen

Manajemen laba adalah tindakan yang dilakukan manajemen yang memanipulasi iaporan keuangan dengan tujuan memberi informasi yang tidak tepat guna kepentingan manajer. Penelitian mengenai manajemen laba di Indonesia menunjukkan adanya perbedaan basil dan rekomendasi antara satu peneliti dan peneliti lainnya. Inkonsistensi dari basil penelitian menginspirasi peneliti untuk kembali menelitinya. Tujuan penelitian ini adalab untuk meneliti kembali pengaruh Good Corporate Governance yang dijelaskan melalui variabel Komposisi Dewan Komisaris Independen, Kepemilikan Manajerial, dan Independensi Komite Audit terbadap manajemen laba. Subjek penelitian ini adalab perusabaan perbankan yang terdaftar di PT. Bursa Efek Indonesia. Hasil penelitian ini menunjukkan babwa (1) Proporsi Dewan Komisaris Independen tidak signifikan mempengarubi manajemen laba, dengan sig 0,251 > 0,05; (2) Kepemilikan Manajerial signifikan mempengaruhi manajemen laba, dengan sig 0,046 < 0,05; (3) Independensi Komite Audit tidak signifikan mempengarubi manajemen laba, dengan sig 0,278 > 0,05. Adjusted R square 0,134 yang berarti 13,4 % manajemen laba dapat dijelaskan dengan variabel Good Corporate Governance, yaitu Proporsi Dewan Komisaris Independen, Kepemilikan Manajerial, dan Independensi Komite Audit. Kata Kunci : Manajemen laba. Good Corporate Governance, Proporsi Dewan Komisaris Independen, Kepemilikan Manajerial, Independensi Komite Audit

Earning management is a manager effort to manipulate the financial report in allowed border of accountancy principles which aimed to give a mislead information to the financial report user for the manager interest. From the researches of earning management in Indonesia, the result shows that there are different recommendations from one researcher to the other. The inconsistency of the research result had inspired the researcher doing the research again. The purpose of this research is to reexamine the influence of good corporate governance which is describe with independent commissariat council proportion, the managerial ownership, and independent audit committee proportion to the earning management. Subject of this research are banking that listed at Indonesia Stock Exchange (PT. Bursa Efek Indonesia). Based on the result of the hypothetical examination in this research, it is proved that (1) Independent commissariat council proportion does not significantly influence the earning management, it is showed by the value of the examination significance of 0.251 > 0.05. (2) The managerial ownership significantly influences the earning management, it is showed by the value of the examination significance of 0.046 < 0.05. (3) The independent audit committee proportion does not significantly influence the earning management, it is showed by the value of the examination significance of 0.278 > 0.05. Adjusted R square is 0,134 which mean that there is only 13,4 % of earning management variation which can be explain by good corporate governance variable, as independent commissariat council proportion, managerial ownership, and independent audit committee. Keyword : Earning management, good corporate governance, independent commissariat council proportion, managerial ownership, independent audit committee proportion.

Kata Kunci : Manajemen laba,Good governance,Proporsi dewan komisaris independen,Kepemilikan manajerial,Independensi komite audit