Pengaruh Good Corporate Governance, Leverage dan Profitabilitas terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021

Abstract

This study aims to determine the effect of good corporate governance (managerial ownership, institutional ownership, number of commissioners and audit committees), Leverage and Profitability on Earnings Management in banking sub-sector companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether company size can be used as a moderating variable for the relationship between managerial ownership, institutional ownership, number of commissioners, audit committees, leverage and profitability with earnings management. The research design carried out is a causal relationship research with a quantitative approach. The sample in this research is 30 banking sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. The type of data used in this research is secondary data. The technique of determining the sample using purposive sampling. The data analysis technique used multiple linear regression analysis and used the residual test for the moderating variable which was carried out with the help of Eviews 10 software. The results in this study indicate that partially Managerial Ownership has a negative but not significant effect on Earnings Management, Institutional Ownership has a negative but not significant effect on Earnings Management, the number of the Board of Commissioners has a positive but not significant effect on Earnings Management and the Audit Committee has a negative but not significant effect on Profit Management, Leverage has a negative but not significant effect on Earnings Management, and Profitability has a negative but not significant effect on Earnings Management. As well asother results which show that company size cannot moderate the effect of managerial ownership, institutional ownership, number of commissioners and audit committees, leverage and profitability on company financial performance in banking sub-sector companieslisted on the Indonesia Stock Exchange.