Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Manajemen Laba Perusahaan Manufaktur Indonesia(Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2012-2015)

• Main Authors: Murti, Untari Fitriana (Author), , Drs. Suyatmin Waskito Adi, M.Si (Author)
• Format: Book
• Published: 2017.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/53419/1/PUBLIKASI%20ILMIAH.pdf; https://eprints.ums.ac.id/53419/11/HALAMAN%20JUDUL.pdf; https://eprints.ums.ac.id/53419/3/BAB%20I.pdf; https://eprints.ums.ac.id/53419/4/BAB%20II.pdf; https://eprints.ums.ac.id/53419/5/BAB%20III.pdf; https://eprints.ums.ac.id/53419/6/BAB%20IV.pdf; https://eprints.ums.ac.id/53419/7/BAB%20V.pdf; https://eprints.ums.ac.id/53419/8/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/53419/9/LAMPIRAN.pdf; https://eprints.ums.ac.id/53419/10/SURAT%20PERNYATAAN.pdf
• Keywords: H Social Sciences (General)

This purpose of this study is to examine and analyze the mechanisms of corporate governance, company size, leverage to earnings management (empirical studies on manufacturing companies listed on the Indonesian Stock Exchange period 2012-2015). The number of samples in the study originally 77 companies, because it is not distributed normal then performed an outlier on the sample final sample then be 80 companies. Sampling techniques using a purposive sampling method. Analysis on the research using SPSS program. Methods of analysis using multiple linear regression to test and prove the hypothesis of the study. Research results showed the corporate governance proxied with managerial ownership, institutional ownership, board size, independent board composition, audit committee, firm size, and leverage no effect significantly to earnings management. It is seen from the value t calculate > t tables and probability > 0.05. Keywords:corpotare governace, firm size, leverage, earning manajemen.