Pengaruh Komponen Good Corporate Governance Dan Ukuran Perusahaan Terhadap Earning Management Pada Perusahaan – Perusahaan Sektor Industri Barang Konsumsi Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020

Abstract

This study aims to determine the effect of board of directors, managerial ownership, board of commissioner, and firm size to earning management in consumer goods companies sector subsector food and beverage listed in Indonesia Stock Exchange on 2016-2020. This research used secondary data which can be accessed from www.idx.co.id. The population of this research is 56 companies. The sampling method for this research is purposive sampling method, so there are 11 companies were obtained for 5 observation periods (2016-2020) with total 55 research observation. The data analysis technique used is multiple linear regression. Board of directors in this research is measured by adding up the number of board of directors in a company. Managerial ownership structure in this research is measured by dividing number of share owned by direction and commissioner and outstanding share. Board of commissioner in this research is measured by adding up the number of board commissioner in a company. Firm size in this research is measured by natural logarithm of total asset. Earning management in this research is measured by the discretionary accruals formula. The results of this research show, board of director and managerial ownership has a significant effect on earning management, board of comissioner and firm size has no significant effect on earning management, Simultaneously, board of director, managerial ownership, board of commissioner, and firm size have significant effect to income smoothing