Institutional Repository | Satya Wacana Christian University: Pengaruh Kualitas Corporate Governance terhadap Manajemen Laba di Industri Perbankan Indonesia

Abstract

Corporate governance is a process undertaken to improve corporate
performance through supervision or monitoring management performance and
ensure the accountability of management to stakeholders. This study aims to
investigate the effect of corporate governance quality (corporate governance
index based) on earnings management in Indonesia ’s banking industry. The total
of 37 banks listed on Bursa Efek Indonesia that has a corporate governance index
(2005-2012) was chosen as the sample in this research. Simple regression was
used to analyze the data. The results of the data analysis showed that corporate
governance quality has no effect on earnings management.

Keywords: Corporate governance, banking industry

Saripati

Corporate governance adalah proses yang dilakukan untuk meningkatkan

kinerja perusahaan melalui supervisi atau monitoring kinerja manajemen dan
menjamin akuntabilitas manajemen terhadap stakeholder. Penelitian ini bertujuan
untuk menyelidiki pengaruh kualitas corporate governance (berdasarkan indeks

corporate governance) terhadap manajemen laba di Industri Perbankan Indonesia.

Sebanyak 37 bank yang terdaftar di Bursa Efek Indonesia yang memiliki indeks
corporate governance (2005-2012) dipilih sebagai sampel dalam peneltian ini.

Regresi sederhana digunakan untuk menganalisa data. Hasil analisa data
menunjukkan bahwa kualitas corporate governance tidak berpengaruh terhadap
manajemen laba.

Kata Kunci: Corporate governance, Industri Perbankan