PENGARUH KOMISARIS INDEPENDEN, PROFITABILITAS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR)

Abstract

This study aims to see the effect of good corporate governance as proxied by independent commissioners on earnings management, and the effect of profitability proxied by ROA and NPM on earnings management. Earnings management is measured by the revenue discretionary formula proposed by Stubben. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The population used in this study were 165 manufacturing companies listed on the IDX for the 2016-2018 period. The sample research used is based on a non-probability sampling method with certain criteria. Based on the sample criteria used, the samples used in this study were 42 manufacturing companies for the 2016-2018 period. The data used in this study are secondary data and data collection methods with documentation methods in the form of financial reports and annual reports of manufacturing companies obtained from the official website of the IDX, namely www.idx.co.id. The data analysis method used in this research is descriptive statistics, classical assumption test, multiple regression analysis, hypothesis test (t test) and the coefficient of determination. The results of this study indicate that the independent commissioner has a negative and significant effect on earnings management, ROA has a negative and significant effect on earnings management, and NPM has a positive and significant effect on earnings management.

Keywords : Independent Commissioner, ROA, NPM, Earnings Management, Revenue Discretionary.