PENGARUH UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT

Abstract

This research aimed to find out the effect of firm size and corporate governance on earning management at finance companies which were listed on Indonesia Stock Exchange 2013-2016. The research was quantitative. While, the population was finance companies which were listed on Indonesia Stock Exchange 2013-2016. The sampling collection technique use purposive or random sampling, in which the sample had been taken into certain considerations. There were 140 samples. While, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solutions) version 16. The research result concluded the firm size had negative effect on profit management with regression coefficient of 0,000 and significance of 0,000. While, the independen commisioner had positive effect on profit management with regression coefficient of 0,268 and significance of 0,039. In contrary, the commisioner board did not have effect on profit management, with regression coefficient of 0,001 and significance of 0,304. Likewise, the audit committee did not have effect on profit management, with regression coefficient of -0,011 and the sigificance was 0,248.
Keywords: firm size, corporate governance, earnings management