PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA INDUSTRI MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2020

Steven Darian, Steven Darian (2022) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA INDUSTRI MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2020. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACT Steven Darian / 1800861201023 / The Influence of Good Corporate Governance on Earning Management in Automotive & Components SubSector Manufacturing Companies Listed on The Indonesia Stock Exchange for The 2014-2020 Period / 1 st Advisor is Dr. Hj. Arna Suryani SE, M.AK. AK. And 2 nd Advisor is Ahmadi, SE, MM. The study aims to determine how the effect of board of commissioners, audit committee, institutional ownership, and managerial ownership on earning management simultaneously and partially, this study takes the object of automotive & components sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2020 Period. The sample selection used purposive sampling. Descriptive analysis method. The analytical tool in the research are classical assumption test, multiple liniear analysis with panel data, hypothesis testing, and coefficient of determination. This research was conducted in the automotive & components which consists of PT. Astra Internasional Tbk, PT. Garuda Metalindo Tbk, PT. Gajah Tunggal Tbk, PT. Indospring Tbk, and PT. Selamat Sempurna Tbk. From calculations using SPSS, the result of this study indicate board of commissioners (X1), audit committee (X2), institutional ownership (X3), and managerial ownership (X4) which affect earning management (Y) as show in table f (88,312 > 2,69) simultaneously so that Ho is rejected and Ha is accepted, it means that there is an influence between Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership together (simultaneously) on Earning Management. The results showed that the data used in this study fulfilled the classical assumptions which included: normally distributed data, no multicollinearity symptoms, no heteroscedasticity, and no autocorrelation. Partially the board of commissioners and audit committee variables have no effect on earning management and partially the institutional ownership and managerial ownership variables have effect on earning management.

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