Text

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2014 – 2016

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT AT FOOD AND BEVERAGE SUB SECTOR COMPANIES LISTED AT INDONESIAN STOCK EXCHANGE (IDX) YEAR 2014-2016 Written by: Eva Oktaviana NIM: 1432036 The purpose of this study is to look on the effect of good corporate governance on earning management at food and beverage sub-sector companies listed at Indonesian Stock Exchange. Good Corporate Governance were measure by two variables (board of commissioner and audit committee). Earning management was measure by discretionary accruals use Modified Jones Method. The research data were collected from food and beverage companies, the population of this research is 18 companies in the Food and Beverage Sub-Sector which were listed in Indonesian Stock Exchange (IDX) from year 2014-2016, and the sample used are financial reports and annual reports of 14 companies listed at Indonesian Stock Exchange from year 2014-2016. The method used in this research was descriptive statistic used to process and analyze the data, so that it were concluded. Data analysis used statistic method namely, mean, standard deviation, minimum, maximum, Pearson correlation, t-test, F-test, and linear regression analysis. The result shows that there is no significant correlation between good corporate governance in terms of board of the companies and audit committee towards earning management with significant level 0.347 > 0.05. Keywords: Earning Management, Good Corporate Governance, Audit Committee, Board of Commissioner.