Pengaruh CGPI, Kualitas Audit, Ukuran Perusahaan dan Laverage terhadap Manajemen Laba

Andry Priharta
Dewi Puji Rahayu
Bambang Sutrisno

Abstract


Penelitian ini bertujuan untuk menganalisis determinan manajemen laba baik secara parsial maupun bersama-sama dengan CGPI, kualitas audit, ukuran perusahaan, dan leverage sebagai variabel bebas. Metode penelitian yang digunakan adalah analisis regresi data panel. Dengan menggunakan metode purposive sampling diperoleh sampel sebanyak enam perusahaan yang tercatat di Bursa Efek Indonesia dan konsisten mengikuti program corporate governance perception index (CGPI) berturut-turut sejak 2010-2015. Hasil penelitian menunjukkan bahwa secara parsial CGPI berpengaruh negatif signifikan, kualitas audit berpengaruh negatif tidak signifikan, ukuran perusahaan berpengaruh negatif signifikan, dan leverage berpengaruh positif signifikan, terhadap manajemen laba. Secara bersama-sama, CGPI, kualitas audit, ukuran perusahaan, dan leverage berpengaruh signifikan terhadap manajemen laba.


Keywords


corporate governance perception index, kualitas audit, ukuran perusahaan, leverage, manajemen laba.

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DOI: http://dx.doi.org/10.30998/jabe.v4i4.2674

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