PENGARUHCORPORATE GOVERNANCE, LEVERAGE, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FINANCIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2007-2009

Nurusysyifa, Nurusysyifa (2012) PENGARUHCORPORATE GOVERNANCE, LEVERAGE, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FINANCIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2007-2009. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Nurusysyifa, 2011; The Influence of Corporate Governance, Leverage, and Financial Performance toward Earning Management in Financial Companies Listed On Stock Exchanges of Indonesia On 2007 – 2009. Departement of Accounting. Faculty of Economic. State University of Jakarta.Tutors; Rida Prihatni, SE.Akt, M.Si., dan Nuramalia Hasanah, SE, M.Ak. The purpose of this research is to examine the influence of corporate governance, leverage and financial performance towards earnings management in financial companies. Corporate governance in this research intersect in two variables, such as institutional ownership and the proportion of independent board commisioner. Leverage measure with total debt to divide total activa. Financial perform measure with Cash Flow Return On Asset (CFROA) as a proxy of financial perform. This research use documentary method from ICMD and annual reports of financial companies. The analysis method of this research using multiple regression. This study use data from financial companies from Bursa Efek Indonesia (BEI) in 2007 until 2009. Sample of this study are 49 financial companies. The result obtained by linear regression analysis shows Fcalculated> Ftable, or7.377 >2.480. Based on this study the result show that institutional ownership has negatively and significant influence on earning management, and the proportion of independent board commisioner has no significantly influence on earnings management. Leverage has positively influence on earning management. And CFROA has negatively and significant influence on earning management.

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