PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

Abstract

This research aimed to test the influence of good corporate governance mechanism, dividend policy and profitability to the profit management through the financial report and annual report that had arranged by the manufacture company that listed in Indonesia Stock Exchange. The population in this research was a manufacture company that listed in Indonesia Stock Exchange during 2012-2016 period. This research sample was taken by using purposive sampling method and based on the criteria that been determined so got the sample as many as 30 manufacture companies with overall 150 firms year. Moreover, the analysis method applied multiple linear regression analysis, classic test assumption, determination coefficient (R2), model feasibility test (goodness of fit) and hypothesis (t-test) with using the help of SPSS application (Statistical Product and Service Solutions) 20. The results of this research showed that the good corporate governance variable had negative influence and significant to the profit management; and dividend policy variable had positive and significant influences to the profit management. Last, profitability variable had no influence to the profit management.
Keywords: Good Corporate Governance, Dividend Policy, Profitability, Earnings Management.