PENGARUH CORPORATE GOVERNANCE DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX TAHUN 2015-2017

SIFAH, SIFAH (2019) PENGARUH CORPORATE GOVERNANCE DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX TAHUN 2015-2017. S1 thesis, Universitas Negeri Jakarta.

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Abstract

SIFAH. 8105151326. The Effect of Corporate Governance and Information Asymmetry on Earnings Management in Companies Listed on the Corporate Governance Perception Index (CGPI) Period 2015-2017. Thesis. Jakarta: Faculty of Economics. State University of Jakarta. 2019. The purpose of this research was to determine the effect of corporate governance and information asymmetry on earnings management in companies listed on the Corporate Governace Perception Index (CGPI) period 2015-2017, both partially and simultaneously. This study uses secondary data in the form of annual financial reports (annual report) obtained from the Indonesia Stock Exchange (IDX) and CGPI scores obtained from the IICG. The sample of this study is public companies listed in the Corporate Governance Perception Index (CGPI) that have met the criteria of 10 companies over a period of 3 years with a total of 30 samples and taken using the purposive sampling method. The method used is a quantitative method with multiple linear regression analysis. Measurement of each variable used is Corporate Governance using CGPI scores, Information Asymmetry using bid-ask spreads, and Earnings Management using discretionary accruals. The equation in regression in the study is DACC= -0.969 + 0.011CGPI -0.00009089SPREAD. Based on the results of the corporate governance data analysis, it has a significant effect on earnings management as evidenced by Tcount > Ttable or 3.793 > 2.0518 at a significance value of 0.001, so the first hypothesis is accepted. Information asymmetry does not have a significant effect on earnings management as evidenced by the value of -Tcount> -Table or -0.178> -2.05518 at a significance value of 0.860, so the second hypothesis is rejected. Simultaneously corporate governance and information asymmetry affect earnings management as evidenced by the obtained value of Fcount > Ftable (8.435 > 3.35) at a significance value of 0.001. The coefficient of determination of the independent variable on the dependent variable produces a percentage of 38.5% and the rest is influenced by other factors that affect earnings management such as leverage, company size, bonus plan, profitability and ownership structure. Keyword : Corporate Governance, Information Asymmetry, Earnings Management

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