Pengaruh Corporate Governance, Leverage dan Kualitas Audit terhadap Manajemen Laba (Studi Empiris Pada Perusahaan BUMN dan Swasta Pada Tahun 2016–2020)

Abstract

Earnings management practices are generally carried out by company management to give a good impression to shareholders or investors regarding the company's performance in one reporting period. Earnings management is carried out, generally by recording profits in the company's financial statements, based on the wishes of the parties interested in it, with the intention of showing that the company has posted good performance and has good performance prospects in the future. Earnings management practices can be carried out by any company that has the desire to do so. This research was conducted using data in the period from 2016 to 2020, with the research object selected based on the purposive sampling method, namely 10 state-owned companies and 10 private sector companies. The independent variable (independent) in this study is corporate governance which is represented in the variable proportion of the presence of independent commissioners, managerial ownership, and the existence of an audit committee, financial ratio variables (leverage) and audit quality variables. While the dependent variable (dependent) is the earnings management variable. The analytical method used is descriptive statistical test, classical assumption test, and multiple regression analysis test. In this study, the variables in the regression model are divided into two parts, namely analysis in state-owned companies and analysis in private sector companies. In joint testing of state-owned and private companies, it can be concluded that the audit committee and leverage have a significant effect on earnings management, while the proportion of independent commissioners, managerial ownership, and audit quality does not show a significant effect on earnings management