PENGARUH EARNING MANAGEMENT DAN GOOD CORPORATE GOVERNANCE TERHADAP PERILAKU EXPENSE STICKINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

JANNAH, DEVITRIA NUR (2019) PENGARUH EARNING MANAGEMENT DAN GOOD CORPORATE GOVERNANCE TERHADAP PERILAKU EXPENSE STICKINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017. S1 thesis, Fakultas Ekonomi.

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Abstract

Devitria Nur Jannah, 2019: The Influence of Earning Management and Good Corporate Governance on Expense Stickiness Behavior of Manufacturing Companies that Listed in Indonesia Stock Exchange in 2015-2017. This study aimed to examine the influence of earning management and good corporate governance on expense stickiness in manufacturing companies listed in Indonesia Stock Exchange period 2015-2017. Two independent variables were determined in this study. First, earning management measured by the modified Jone’s model and second good corporate governance measured by corporate governance scorecard. The dependent variable in this study was expense stickiness measured by the least square method. The data sample was using secondary data, using a nonprobability sampling method which comprises of 132 samples from 44 manufacturing companies listed on the indonesia stock exchange in 2015-2017. The sample was selected using a purposive sampling technique and the selected regression model was panel data regression in the form of a random effect model. By using the panel data regression, the results showed that earning management had a significant effect on expense stickiness, while good corporate governance did not significantly influence om expense stickiness behavior. This indicates that the lower earning management value will increase the expense stickiness behavior. Conversely, the higher earning management value will reduce the expense stickiness behavior. Meanwhile, the higher good corporate governance value will not lead to expense stickiness behavior. Conversely, the lower good corporate governance value will lead to expense stickiness behavior. Keywords : Earning Management, Good Corporate Governance, Expense Stickiness.

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