Pengaruh Good Corporate Governance Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2018

Abstrak

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance, profitabilitas,dan leverage terhadap manajemen laba pada perusahaan properti dan real estate periode 2014 hingga 2018 baik secara parsial maupun simultan. Good corporate governance diukur dengan proporsi komisaris independen dan independensi komite audit. Profitabilitas diukur dengan return on asset (ROA) sedangkan leverage diukur dengan debt to equity ratio.Penelitian ini menggunakan laporan keuangan perusahaan pada tahun 2014 hingga 2018 Berdasarkan hasil penelitian uji secara statistic menunjukan bahwa proporsi komisaris independen, independensi komite audit, profitabilitas, dan leverage secara simultan memiliki pengaruh signifikan terhadap manajemen laba sebesar 19,74%. Namun, secara parsial proporsi komisaris independen tidak berpengaruh signifikan terhadap manajemen laba, begitu juga dengan independensi komite audit yang secara parsial tidak berpengaruh terhadap manajemen laba. Dan secara parsial profitabilitas berpengaruh positif terhadap manajemen laba ini menunjukan adanya hubungan searah atara profitabilitas dengan manajemen laba, dan juga leverage berpengaruh signifikan secara parsial dengan manajemen laba. Kata kunci: Good corporate governance, Proporsi Komisaris Independen, Independensi komite Audit, Profitabilitas, Leverage. Abstract This study aims to analyze the effect of good corporate governance, profitability, and leverage on earnings management in property companies and real estate for the period 2014 to 2018 both partially and simultaneously. Good corporate governance is measured by the proportion of independent commissioners and the independence of the audit committee. Profitability is measured by return on assets (ROA) while leverage is measured by debt to equity ratio. This research uses the company's financial statements in 2014 to 2018 Based on the test results statistically shows that the proportion of independent commissioners, audit committee independence, profitability, and leverage simultaneously have a significant influence on earnings management by 19.74%. However, the proportion of independent directors partially does not significantly influence earnings management, not does the independence of the audit committee partially affect the earnings management. While partially, profitability has a positive effect on earnings management, it shows a direct relationship between profitability and earnings management, and also leverage has a partially significant effect on earnings management. Keywords: Good corporate governance, Proportion of Independent Commissioners, Independence of Audit committees, Profitability, Leverage.